Notice dated December 14, 1401, in the implementation of Article 272 of the Amended Direct Taxes Law, approved on 4/31/1394.
In the implementation of Article (272) of the Amended Direct Taxes Law approved on 4/31/1394, in addition to the companies subject to clauses (a) and (d) of the single article “Law on the use of specialized and professional services of competent accountants as official accountants approved in 1372” which includes Accepted companies or applicants for admission in the stock exchange and companies and institutions subject to clauses (a) and (b) of Article (7) of the legal statutes of the auditing organization, all the following persons are required to submit financial statements audited by the auditing organization or member auditing institutions. The public accountants of Iran shall be accompanied by the tax declaration or within a maximum period of three months after the deadline for submitting the declaration, and in case of failure to fulfill the duty stipulated in the above article, they will be subject to a fine equal to twenty percent (20%) of the tax due;
1. Natural or legal persons based on the type of activity:
– Branches and representative offices of foreign companies that have been registered in Iran in the implementation of the law on permission to register branches or representative offices of foreign companies approved in 1376.
– Public companies and their subsidiaries and affiliates.
– Investment companies (holding) and their subsidiaries and affiliated companies.
– Public non-governmental institutions and institutions and their affiliated and affiliated companies, organizations and institutions.
2. Natural or legal persons based on the volume of activity:
Other legal and real persons (including private joint-stock companies and other companies as well as non-commercial for-profit institutions, companies and cooperative institutions and their unions and real persons who are required to maintain legal offices according to the relevant legal provisions) who, based on their last submission declaration, Their total gross income (sales of goods or provision of services, both operational and non-operational) is more than two hundred (200) billion Rials (in the case of contracting companies, their receipts for concluded contracts are more than two hundred (200) billion Rials) or Their assets (the sum of the debtor column of the balance sheet or financial statement) should be more than three hundred and fifty (350) billion Rials.
The provisions of this announcement regarding the persons subject to the above clauses, whose financial year begins after the publication of this announcement, must be followed, and the duties of the aforementioned persons in implementing the relevant laws and regulations, as well as the announcements of the Ministry of Economic Affairs and Finance, will remain in force. .
Tax Affairs Organization of the country