The country’s tax affairs organization is producing estimated declarations and issuing tax assessment sheets for taxpayers for the performance of 2018 and 2019.
Shahin Mostofi, Director General of the Tax Audit Office of the Tax Affairs Organization, said that according to the law, an estimate will be produced for three groups of taxpayers.
First, business owners who in the years 2018 and 2019 submitted the form related to the subject of the note of Article (100) of the Direct Taxes Law, but based on the legal regulations and the documents and documents received subject to the legal conditions contained in the instructions on the subject of the note of Article (100) ) were not the mentioned law.
All taxpayers whose submission declaration for the performance of 2019 in the implementation of the provisions of Note (3) of Article (22) of the Executive Regulations subject to Article (219) of the Direct Taxes Law are not in accordance with the legal regulations. (Failure to submit balance sheet or profit and loss account or statement of income and expenses or summary of income and expenses along with tax declaration or expressing zero amount for the total amount of each of the mentioned financial statements or the above statements as the case may be).
All active taxpayers who have refused to submit tax returns for their business activities within the legally prescribed deadline.
Considering that the country’s tax affairs organization has obtained information on the taxpayers’ economic activity based on the economic information obtained from the taxpayers from the comprehensive tax plan, therefore, if the taxpayers do not submit a declaration, this organization is able to produce an estimated declaration based on the last part of the article 97) The law of direct taxes is for them.
Also, if the information expressed by the taxpayers in the submission declaration does not match with the information available in the organization’s databases, the said taxpayers will be identified as high-risk taxpayers and their declarations will be processed according to the regulations.
Due to approaching the date of submission of tax returns for the year 1400, respectable taxpayers should submit their tax returns in compliance with the relevant regulations.
If the tax declaration is prepared according to the relevant regulations and based on the actual information of the taxpayers’ activities, and is submitted within the stipulated time, the tax declaration will be accepted by the organization without consideration.
In case the respected taxpayers object to the assessment sheet issued in the implementation of the production of the estimated declaration, their objection will be considered if within 30 days from the date of notification of the tax assessment sheet, they submit the tax declaration in accordance with the relevant regulations, at the same time as submitting the objection. take action