Notable business owners
Some points regarding the determination of the tax status of the 1402 performance for applicants to benefit from the provisions of the note of Article 100 of Q.M. mentioned
1. The uploading of the note form of Article 100 of the Civil Code has been uploaded for all eligible taxpayers until today, Friday, August 12th, and on a case-by-case basis, at the request of unions and trade unions, through the relevant officials, even until the deadline, which is Monday, August 15th. will be loaded.
2. In any case, please remember that if you do not upload the withholding tax form, you must complete and submit the tax declaration according to the regulations by the last deadline, which is this coming Monday, August 15th of this month.
3. For the general business owners of the first, second and third groups up to 18 billion tomans individual sales and 36 billion tomans partnership, the note form of Article 100 of the Civil Code has been uploaded for them.
Note that: the basis of grouping according to the regulation of article 95 of the sales expressed two years ago, i.e. the performance of 1400.
4. Taxpayers who have been loaded with the note form of Article 100 of the G.M.C. and do not bother to complete and send it, if they do not submit a declaration, they will be issued a tax receipt for the same amount of tax stated in the note form of Article 100 of the G.M.C.
5. This group of taxpayers for whom the withholding tax form has been uploaded, if they submit a normal tax return and their declared tax in the tax return is lower than the tax proposed in Article 100, they will be audited as high-risk taxpayers without applying the adjustments and discounts provided in Article 100 of the G.C. M. (It will not be like the performance of 1401, when some taxpayers were issued with zero or less declarations)
6. Taxpayers who use the note of Article 100 of the Civil Code or confirm the interactive declaration of the subject of Article 95 of the Civil Code with the same proposed tax will fully use the benefits of installments and forgiveness of crimes, but if they give a normal declaration, the maximum installments 3 installments (1 in cash and 2 months)
Very important point: the payment opportunity for these taxpayers is only 3 installments, and they will not be subject to the circular of 30 Mehr 1402, which provided for a longer installment period.
7. If new information is received, up to 15% of the difference will not be demanded, but if it is more, but the sale is still below the quorum of 18.36 billion, only the difference will be demanded by issuing a definitive letter (not recognition), if the sale is more than the quorum, it will be completely excluded And by canceling the exemption, taxes and crimes will be demanded by issuing a certificate of recognition
8. If Modi Intakad has declared wrong and unrealistic and has resulted in lower tax, the difference with the final sheet will be demanded even the previous performance.
9. The interactive or default declaration is loaded only for the second and third groups whose sales exceed 18 and 36 billion tomans, respectively.
Note: Business owners of the first group and business owners selling goods and providing services above the quota of 18 and 36 billion, as well as 9 businesses of the first group based on the type of activity, must submit a regular declaration.
10. The proposed tax is the subject of the note in Article 100 and the default declaration with the necessary adjustments and discounts according to the nature of each job and will be lower than the method determined in the tax investigation.
11. Let’s remember that taxpayers who have expenses deducted from taxable income under articles 137, 165 and 172 of the Civil Code must submit a regular declaration.
12. The rent paid should be included in the calculation of the tax and two figures of tax with and without the rental fee should be offered to the taxpayer, and if the taxpayer wants to deduct the rental fee, he should divide the tax for the time being so that if the rental fee is approved by the lessor in a systematic way, the actual tax be paid and deducted from the last installments.
This post is written by AliVosoughi