Regulation type: Circular
Number: 26/93/200
Date: 03/03/2013
Subject: How tax administrations act in cases of taxpayers’ inadvertent mistakes in recording the amounts of some tax return items
Related articles: 238, 210, 97 of the Taxes Law
For your information. Some taxpayers have stated that at the time of completing and sending the electronic tax return for the year 2013, some of the declaration items were inadvertently omitted. The balance sheet and the profit and loss account or the income and expense account have mistakenly stated more than the actual amount, which caused the sale. The taxable income and declared tax of such taxpayers are entered in the system with a significant difference compared to the reality of the matter or previous years, therefore, it is hereby stipulated:
The tax officers handling the tax returns of such taxpayers with a complete review of the books and documents expressed or obtained according to the case and taking into account the taxable income and tax expressed or determined in previous years, as well as the amount of activity of the taxpayer in the year under consideration and in implementation The provisions of Note 2, Article 97 of the Direct Taxes Law, and regardless of the provisions of Note 2, Article 210 of the aforementioned law, determine the actual taxable income of such taxpayers based on the aforementioned items as follows.
1- A committee composed of one person from the tax assistants of the General Administration (committee secretary). A representative of the tax police prosecutor’s office, the security officer of the general administration and the head of tax affairs should be formed to deal with the case.
2- The tax officers handling the case of the above-mentioned taxpayers, after examining and implementing the cases, if the taxpayers make a mistake and according to the taxpayer’s request to correct the mistake, they should report the situation to the head of the relevant tax affairs department using the attached form.
3- The head of the relevant tax affairs department after conducting the necessary investigations and in case of finding a mistake in completing the tax declaration by Mody, send the grades to the committee.
4- After reviewing the relevant documents and documents, the said committee will announce the grades to the Tax Affairs Department if it finds any mistakes.
5- Tax officers handling tax cases. According to the minutes of the meeting of the mentioned committee, according to the provisions of Note 2, Article 97 of the Direct Taxes Law, determine the actual taxable income of the taxpayer in compliance with the relevant provisions.
Regarding such cases that are involved in tax proceedings. Tax dispute resolution committees have the authority of the said committee. Therefore, they will consider the issue and issue an appropriate decision.
It is necessary to explain if such taxpayers have used the information contained in the tax declaration that has been sent electronically. Subsequently, they have submitted the declaration according to the documents and documents manually and by correcting the above mistake in the stipulated time. In the declaration submitted manually, it is the criterion of action.
It is obvious that the investigating tax officers as well as the officials subject to Article 238 of the Direct Taxes Law, in any case where the implementation of Note 2 of Article 97 is possible, will be obliged to implement the ruling of the mentioned Note.
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This post is written by Arambnamkhda