Lump sum tax, a possibility to simplify and speed up tax processes
Kumasi, Director General of West Azerbaijan Tax Affairs:
With the announcement of Note 100 of the Direct Taxes Law by the tax organization, the second and third groups of businesses whose total sales of goods and services in 2018 is up to 990 million tomans are subject to the benefits of this directive.
Subject taxpayers who want to use the withholding tax conditions for the performance of 2018, instead of submitting a declaration, can complete the form designed for the agreement of the note of Article 100 of the Direct Taxes Law.
Those business owners, whose sales of goods and services in 2018 are more than 990 million Tomans, are excluded from withholding tax and must submit declarations based on documents for the performance of the said year.
The performance tax of 2018 for business owners is determined based on the performance tax of 2017.
Eligible taxpayers should be informed about the amount of their performance tax for 2017 through the records in their possession, such as definitive documents and 1397 assessment and tax systems, before using the benefits of the 2018 lump sum performance tax, and then proceed to apply the determined increase coefficients. .
1. Business owners whose performance tax for 2017 is between zero and 2.5 million tomans, if they request to use the instructions of Note 100 of the Direct Taxes Law, they will pay their withholding tax at the same amount as the tax in 2017, without any increase.
2. Taxpayers whose performance tax in 2017 is between 2.5 and 5 million Tomans, with a 4% increase.
3. Tax from 5 to 10 million tomans with an increase of 8%
4 ⃣ The tax of more than 10 million tomans is also calculated and determined with a 12% increase compared to the performance tax of 2017.
Businesses whose 1398 is their first year of activity, as well as those who bought coins from the Central Bank in 1398, are not subject to the instructions of Note 100 of the Direct Taxes Law and must submit a declaration.
The condition for the owners of medical, paramedical and pharmaceutical and veterinary professions to use the possibility of withholding tax on the performance of 2018 in addition to the annual sale of goods and services up to 990 million Tomans, only in the case of the implementation of the note of the budget law regarding the registration of the store system (bank card reader), is allowed. According to the instructions of the note of Article 100 of the Law of Direct Taxes.
Taxpayers can also pay withholding tax in five installments
Business owners who wish to use the conditions of this instruction should inform the country’s tax affairs organization through the electronic system (according to the relevant form) through the website http://tax.gov.ir.
In the implementation of Article 97 of the Amended Direct Taxes Law from this year and with the aim of eliminating the Ali Ras method, it is important for taxpayers to submit declarations in accordance with reality and based on documents and documents, and the rate of acceptance of tax declarations is a function of the conformity of the information in the declarations with The data is from the tax affairs organization’s databases.