In accordance with the determination of the quorum of transactions in 1403 according to the approval of the Council of Ministers and in accordance with Article 14 of the Executive Regulations subject to comment (3) of Article 169, transactions smaller than five percent of the quota of small transactions shall be sent in aggregate.
According to the quota of small transactions in 1403, transactions less than ten million five hundred thousand tomans can be sent in aggregate.
Article 14. In the case of transactions (including the purchase or sale of goods or services) up to 5% of the quota of small transactions subject to comment (1) of Article (3) of the Tender Law, the persons covered by Article (9) may submit a list of said transactions in the form of Send the total.
Property registration quota
According to Article 12 of the Executive Regulations and Criteria related to the cost of depreciation of assets, if the cost of an asset is less than 10 percent of the quota of small transactions, it can be recorded as an expense of up to 21 million tomans in 1404.
Article 12. If the cost of an asset acquired or created is less than ten percent of the quota of small transactions subject to the tender law in that year, they shall be depreciable in the year of acquisition or creation.
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