Tax file, procedures and conditions of formation
Every legal entity (company) must file a tax file at the tax office after its establishment.
According to the relevant regulations, the company is required to file an asset file and pay the stamp duty (capital tax) within 2 months after its establishment.
Filing a tax file means that the company declares to the tax authority that such a company has been established and pays half a thousand of the company’s capital according to the law, otherwise you will be subject to a tax penalty equal to twice the initial amount.
In other words, if you do not file and pay the property stamp duty within two months, instead of half a thousand, you must pay the equivalent of one and a half thousand of the registered capital.
It should be noted that recently and based on the comprehensive tax plan, the General Directorate of Income Tax (Performance) also inquires from the General Directorate of Value Added Tax, after completing and filing the file, in order to provide tax account balances.
Therefore, you have to file a case at the General Department of Value Added Tax, the process of which is completely different from the steps below.
In order to determine the tax area and file the property file, they should refer to the nearest relevant tax office.
In order to avoid possible problems, it is suggested to ask the post office for your exact postal code, because if the legal address is different from the postal code, you will face problems in requesting the economic code.
The internet registration address for requesting an economic code is Www.Tax.gov.ir
Necessary documents to file an asset file:
The original and copy of the company’s articles of association,
The original and image of the establishment advertisement,
Original and copy of the official newspaper,
The original and image of the company letter
The original and photo of the application letter or company registration statement,
The original and image of the advertisement of changes,
The original and photo of the birth certificate (first page) of the members of the board of directors.
The original and photo of the national card of all members of the board of directors.
The picture of the phone slip of the company’s location,
A copy of the ownership document or notarized lease in the name of the company.
The original signature certificate of the authorized signatories certified in the notary office.
Completing the company’s identification information booklet (registration booklet of legal entities)
The principal of the deposit slip is 2/1000 of the initial capital of the company in National Bank.
The original and copy of the ownership document (if it is in the name of the company) or the rental agreement (2 copies)
Note: In the lease contract, the details of legal entities must be included in the tenant section.
If a real person as a representative of a legal entity initiates the contract, it should be announced in the text of the lease contract or in a separate letter.
A written letter of introduction from the company including salary list or tax unit certificate/power of attorney in the name of the company
Original and photo of business card (if you have one)
Original and copy of the license to establish a workshop or factory (if you have one)
The original and photo of the exploitation license (in the case of mines, exploitation license or mining contract) if you have it
Keep in mind that even if the company is inactive, filing a tax file is mandatory and it is necessary to declare non-activity and non-payment of taxes, otherwise you will be subject to a tax penalty.
If the location of the company’s office is announced in a fictitious or unreal way, it is not possible to file a case, and to file a case, it is necessary to have a lease and ownership document in the name of the relevant company, and in tax units to verify the authenticity of the address announced in the newspaper. The official company is available, it will be visited.
Financial Tax Group of Iran Consultants in Messenger Ita
http://eitaa.com/joinchat/4105961473Gcd5bd41f0a
https://t.me/joinchat/GrQDqUnYpIMVfQ5R9pQQaw
This post is written by Arambnamkhda