important Notice
The new duty of business owners is subject to the installation and use of the mechanized cash register
In a notice addressed to the taxpayers subject to the call for installation and use of cash register systems for the years 1392, 1393 and 2394, the Tax Organization of the country stated as follows:
Year 1392
1. Manufacturers and sellers of jewelry
2. Hardware sellers
3. Audio and video equipment sellers
4. Sellers of all kinds of computers and hardware parts
5. Sellers of office machines and accessories and parts and equipment related to them
6. Sellers of household appliances (including electric, gas and oil)
7. Reception hall, restaurants, chalukbabis and delicatessens
8. Hotel and apartment hotel
9. Real estate consultants
Year 1393
10. Dealers of spare parts for light and heavy vehicles and road construction, agricultural and construction machinery
11. Owners of authorized car repair shops and all types of heavy vehicles and road construction, agricultural and construction machinery
12. Sellers of heating and refrigeration equipment and facilities, heating and air conditioning and related supplies
13. Building sanitary ware sellers
14. Sellers of building decorations (carpets, flooring, curtains, wallpaper, fireplaces and wooden and metal decorative works)
15. Sellers of all types of phones (fixed and wireless), cell phones and peripherals
16. Manufacturers and sellers of furniture, wooden and metal and non-metal products, both office and home
17. Sellers of machine-made carpets, paneled carpets, carpets and machine-made carpets
18. Cosmetics sellers
19. Sellers of hospital, laboratory, dental and dentistry medical supplies and all kinds of medical supplies and equipment
Year 1394
20. Tire sellers (representative, wholesale and retail)
21. Car showrooms and stores (passenger, cargo, passenger, road construction, agricultural and industrial machinery)
22. Sellers of building materials (representative, wholesale and retail)
23. Sellers of building electronic-mechanical facilities (representative, wholesale and retail)
24. Sellers of all types of building, industrial and car paints (representative, wholesale and retail)
25. Chemical sellers (representative, wholesale and retail)
26. Sales representatives of domestic and imported goods distribution companies (non-legal entities)
27. Sales representatives of commercial and industrial companies and institutions, both domestic and foreign (non-legal entities)
28. Sellers of industrial and showcase refrigerators (representative, wholesale and retail)
29. Fruit and vegetable sellers and field workers
were recalled and are still subject to its use, in order to use the cash register system since the beginning of 2017; reminded;
Based on Note 2 of Article 169 of the Direct Taxes Law and its executive regulations, the owners of the aforementioned businesses are obliged to enjoy a tax exemption of 10% of the functional expression tax and to avoid the prescribed tax offenses until the end of January 2016 at the latest (10/30/1396). 1396) to register the request for identification number allocation in the electronic operations portal of the Tax Affairs Organization.
Dear taxpayers, when referring to the mentioned electronic system, select the option “register cash register and sales software” and proceed to register their identity details and the details of the computer cash register.
It is necessary that the aforementioned taxpayers have finalized their electronic registration (Economic Number) (obtaining code 45) before this action.
This post is written by AliVosoughi