Announcement of the Tax Affairs Organization of the country regarding the implementation of the note of Article 100 of the Direct Taxes Law
In view of the severe corona conditions governing businesses and businesses in the year 1400 and in order to facilitate the payment of taxes for this group of taxpayers, the country’s tax affairs organization has tried to use the legal capacity of the note to article 100 so that a large part of business owners can do without submitting a declaration. and documents related to their income and expenses, pay the performance tax of 1400 in lump sum. In this connection, the following points are emphasized.
1- In order to increase the scope of the article 100 note, with the approval of the relevant legal authority, it was decided to increase the ceiling of the sale of goods and services included in this note to 100 times the exemption subject to article 84 of the Direct Taxes Law, i.e. 48 billion Rials. In this way, all business partners whose sales are less than this amount in 1400 can benefit from the note facility. It should be noted that the ceiling of the note of Article 100 last year was about 16 billion Rials. Naturally, taxpayers whose sales amount is more than 48 billion Rials based on the information base of the Tax Affairs Organization, will not be able to use this facility and must submit a declaration.
2- In order to comply with the principle of justice in the provincial tax, it was decided to determine the withholding tax for each of the taxpayers based on the financial information recorded so far in the organization’s systems. This information includes the amounts deposited into POS devices belonging to taxpayers, their purchase and sale information in the quarterly transaction reports, the amount of tax paid last year and other related information. Dear taxpayers, by entering the electronic portal of the Tax Affairs Organization at the address my.tax.gov.ir and entering their national code, they can get information about the amount of fixed tax and pay or pay it in installments while viewing their information.
3- Due to the increase in the costs of businesses and employees in the days of Corona, the activity coefficients of all businesses, on the basis of which the taxable income of 1400 is calculated, were significantly adjusted, and the proportionality between the diagnostic tax of the previous year and the tax determined for the year 1400 was taken into consideration. took However, taxpayers who are unhappy with the determined withholding tax can still submit a declaration instead of using the note of Article 100.
4- Businesses such as real estate companies, car showrooms, insurance agencies, notary offices, and contractors who claim that part of the amounts deposited into their bank accounts do not have the nature of sales, in order to use the note of Article 100, they can submit their documented sales information through unions or Trade unions related to the tax revenue deputy of the Tax Affairs Organization should submit or choose the option of sending a statement.
5- In addition to thanking the honorable representatives of guilds and marketers, especially the honorable members of the board of directors of the Chamber of Guilds of Iran and the Chamber of Guilds of Tehran, who provided an atmosphere of empathy and cooperation by participating in consultation and consensus meetings and with their compassionate interactions, informs the tax administrations throughout As in the past, the country is ready to hold meetings with respected trade union representatives and answer questions and doubts.
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