Analysis and solutions to prevent value added tax crimes
Failure to issue an invoice will result in a fine equal to one times the tax due, that is, if your company’s sales are 100 million Rials and its added value is 9 million Rials excluding the added value paid, if you do not have or do not provide an invoice for the sale of goods and services, another 9 million Rials. You will be fined.
Observe the following:
1⃣ At the time of value added consideration, invoices for the sale of goods and services must be attached to the accounting document or submitted separately to the tax expert, and the details of the invoices, including their start and end numbers, must be recorded in the minutes of the meeting, and the minutes of the meeting, which constitute the submission of documents and documents to is a tax expert, it has been approved by him, received and kept separately.
2 ⃣ Even contracting and consulting companies and service providers whose income is recorded based on the issued statement of status must also issue service invoices and attach accounting documents along with the issued statement of status so as not to be subject to this penalty.
Failure to enter and complete the information on the bill of sale of goods and services according to the sample announced by the property will result in a penalty equal to twenty-five percent (25%) of the tax.
That is, if the full name and address of the customer and economic code or national ID and telephone number and . is not recorded in the invoice and the value added tax for the season you are looking for is 9 million Tomans, you must also pay 22,500,000 Rials as a fine.
Observe the following:
1. Complete the customer’s full details and address according to the invoice options
2. Registration of economic code or national ID is mandatory
If you don’t have the customer’s economic code, you can find out the national ID of the legal entity by entering the name at ilenc.ssaa.ir.
3. Print or write the invoices in 3 copies, keep and file the third copy and send the first and second copies to the customer, ask him to sign the second copy; sealed and signed and returned to you, it is better to attach the second copy to the accounting document or file it separately.
4. The series of invoices at the beginning of each year should be a continuation of the last invoice of last year, that is, if the last invoice of last year was 49, the first invoice of the new year should start with 50, unless the batch of printed invoices is finished and you want to use the number again in the new year. 1 Get started.
5⃣ The priority and delay of the date and number of the invoices must be observed, which means, for example, if invoice number 100 was issued on 12/1/2018, invoice 101 should not have been registered on 11/25/2018.
6. Follow the sequence of the invoice numbers, that is, if the first invoice is for the year 50 and the last invoice is for the year 150, you should have the same number of printed or canceled invoices in a row.
⏺ If your sales invoices are in 3 copies, one invoice sheet will be given to the customer and the second sheet will be attached to the accounting documents and the other sheet will be filed in a separate folder in the order of number and date so that access to the sales invoices can be done easily. be
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