Article 86 – Salary payers are obliged to calculate and deduct the due tax during each payment or allocation according to the provisions of Article (85) of this law and by the end of the following month (1) while submitting a list containing the name and address of the salary recipients and its amount to the administration Tax affairs of the place of payment and only make changes in the following months.
Note 1- In the case of payments that are made by other than the main payer of rights to natural persons, the payers are obliged to pay the relevant tax during each payment, observing the legal exemptions related to rights, except for the exemption in Article (84) of this law. At a fixed rate of ten percent (10%) of calculation, deduction and at the latest by the end of the next month, with a list containing the name and address of the recipients and the amount, pay to the local tax affairs department, and in case of violation, they will be responsible for paying the tax and fines.
Note 2- Payments by universities, centers and institutes of higher education, research and technology that have a license from the Higher Education Development Council of the Ministries of Science, Research and Technology and Health, Treatment and Medical Education and other legal educational and research institutions that have an official license from the aforementioned ministries. to natural persons, both employees and non-employees, in the form of teaching fees subject to a withholding tax at the rate of ten percent (10%) and research fees, research rights and research and research contracts subject to a withholding tax at the rate of five percent (5%) in compliance with other regulations It will be in note (1). (2)
1. According to note 3 of article (219) subject of paragraph 53 of article 1 of the Direct Tax Law Amendment Law, approved on 4/31/2014, in note (9) of article (53), article (86), article (88), note (2) Article (103), Note (5) of Article (109), Article (126) and Note (2) of Article (143), the phrase “until the end of the next month” as the case may be, replacing the words “ten-day period”, “thirty-day period” and “final It will be within thirty days.
2. Pursuant to the single article of the Law amending Article (86) of the Direct Taxes Law approved on 04/27/1396, the note of Article (86) amended on 04/31/1394 was deleted and two notes were added to this article. The implementation date of this single article is 11/06. It is 2016/1396.
Note- Payments that employers make to natural persons other than their employees who are not subject to pension or insurance deductions, such as consulting fees, the right to attend meetings, teaching fees, research fees, and research fees, without observing the exemption of Article (84) of this law Withholding tax is at the rate of ten percent (10%). Employers are required to deduct the relevant tax at the time of payment or allocation and within the period specified in Article (86) of this law by announcing the details of the recipients according to the sample form announced by the Tax Affairs Organization of the country to the Department of Tax Affairs. pay taxes and in case of violation, they will be responsible for paying taxes and fines.
Note: By the way, this note was modified according to paragraph 18 of the single article of the Direct Tax Law Amendment Law, approved on 4/31/1394.
Mehdi Koh Soltani (financial services, accounting, financial and tax consultant):
Group of accountants, auditors, Tabriz
@Hesabdaran_Tabriz
@Hesabdaran_Tabrizz
This post is written by Mahdi_kohsoltani