attention
Some auditors have little knowledge without knowing the philosophy of Article 100
They tell the insurance representative that you are not subject to the note of Article 100 and the reason is the specific income of the representative, while the policy makers of the finance department have other plans. Although this procedure may change next year, there is currently no legal prohibition for a representative who can use this opportunity.
What is the philosophy of Article 100?
To explain this, I will give an insurance example.
Franchise in insurance has two main reasons
1. Taking care of the insured property by the policyholder (preventing the policyholder’s carelessness)
2. Reducing the organizational costs of insurance companies (left and right policyholders should not go to the insurance company to receive minor damages and do not increase the organizational costs of the insurance company)
In order to get rid of petty taxpayers and reduce organizational costs, the Finance Department proposed a note to Article 100 so that its auditors have more time and can go to taxpayers with high incomes and thus reduce tax evasion.
So they remove the lower income and go to the bigger ones
Apparently, Note 100 may be illogical and detrimental to the Finance Department in some cases, but this type of loss to the Finance Department will probably be limited to this year.
Finally, this note will increase the property’s income
In the meantime, some small taxpayers may benefit or even suffer.
In general, the Finance Department made a professional and rational decision with the note of Article 100.
The author is Mr. Hassan Sadr
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