Related: 210, 154, 153, 110, 98, 97 Tax Law
Regulation type: Circular
Number: 27876/6887/4/30
Date: 06/24/1375
Topic: How to recognize the income subject to overhead tax
It is my opinion that questions are frequently raised regarding the recognition of taxable income through Ali al-Ras and the way to use the contents of declarations and submitted financial statements and documents submitted by taxpayers, so in order to eliminate any problems and adopt principled and coordinated procedures in the investigation In tax cases, the attention of the detection officers and tax authorities is directed to the following points, which have been approved by the General Board of the Supreme Tax Council:
1: In cases where the tax offices are rejected based on paragraph 3 of Article 97 of the Law on Direct Taxes approved in March 1366 and its subsequent amendment, if it is not possible to determine the actual taxable income according to the note under Article 98 of the aforementioned law, the assessment agents or tax experts and tax auditors According to the case, they will not be bound to extract and use the relevant tax evidence from the same offices and documents, but it is necessary to identify the appropriate evidence or evidence by referring to the place of work or production and, if necessary, to third parties and conducting sufficient research. Determine the taxable income by applying the prescribed tax coefficients as the case may be.
2: If, according to the specific conditions of Modi’s activity, the coefficients listed in the table of coefficients do not correspond to the said activity. The relevant tax area must, along with the full description of the issue and the explanation of the mentioned special feature, based on Note 3 of Article 154 of the aforementioned law, request the determination of the necessary coefficient through the relevant department.
3: In cases where the taxable income determined in the above manner is less than the profit that the taxpayers have declared in the financial statements submitted within or outside the deadline, the profit included in the financial statements according to the provisions of Note 2 of Article 210 The above law and the provisions of the civil law regarding confession should be the basis of tax calculation.
4: Although the companies mentioned in Note 1 of Article 110 of the Direct Taxes Law are obliged to submit the balance sheet and profit accounts approved by the General Assembly, they rely on legal offices, but they should note that according to Circular No. 20572/5731-4/30 dated 4/25/1370 which has been approved by the majority of the members of the General Board of the Supreme Tax Council. Mere failure to submit the approval of the General Assembly or the failure to approve the balance sheet and account of the Sudozis within the prescribed period will not result in the recognition of taxable income through Ali al-Ras.
5: Sometimes it can be seen that in the cases of determining the taxable income through Ali al-Ras, the tax assessors add some non-special income items (such as tuition fees for paid loans or some royalties received) to the taxable income. The action is contrary to the provisions of Articles 98 and 153 of the Direct Taxes Law, and therefore it is noted that in such cases, an appropriate coefficient should be applied to determine taxable income.
Financial Tax Group of Iran Consultants Authority
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This post is written by Arambnamkhda