The head of the country’s tax affairs organization, by issuing a circular, announced the conditions for forgiveness of forgivable tax crimes related to some articles of the direct taxes law and the value added tax law. According to Tasnim news agency, in the new circular of the tax organization, which was signed by Omid Ali Parsa and it has been communicated to the tax administrations all over the country, it is stated: Considering that the year 2018 has been named as the year of production boom, therefore this organization, in order to support Iranian production and goods and in order to support economic activists, respect the principle of respect Clients and increase the satisfaction of the respected taxpayers, decisions as follows regarding the remission of forgivable tax offenses subject to repeated Article 169 of the Direct Taxes Law approved on 11/27/1380 and Articles 169, 190, 193, 197 and 199 of the Direct Taxes Law and Articles 22 and 23 of the Value Added Tax Law, for taxpayers of natural persons and non-governmental legal entities, to be adopted in case of payment of their fixed debt balance (including the principal of the debt and unforgivable crimes) by the end of this year, in the implementation of the provisions of the article 191 of the Direct Taxes Law, it is considered as a good tax in this respect and at this stage, and it is exempted as follows:
1- If the balance of the debt is paid by 30/7/2018, equivalent to 100% of the fines can be forgiven.
2- In case of payment of the balance of the fixed debt from 1398/8/30 to 1398/8/30 for the taxpayers of production units with operating license and production acquisition license from the relevant authorities, equivalent to 98% of forgivable fines and for other taxpayers 96 Percentage of forgivable crimes.
3- In case of payment of the fixed debt balance from 9/1/2018 until the end of this year, for taxpayers of production units with operating license and production acquisition license from the relevant authorities, equivalent to 2% per month and for other taxpayers equivalent to 4% , will be deducted from the forgiveness percentage of the subject of paragraph (2) above.
4- The amount of forgiveness of crimes is based on the payment date of the determined debt balance of each year.
5- For forgiveness of crimes in the implementation of this circular, the mentioned taxpayers should submit the request for forgiveness of crimes to the tax affairs department in order to be forgiven in the implementation of this circular.
6- The aforementioned taxpayers who have taken action to pay their confirmed tax debt before the notification of this circular, can submit their request for forgiveness of their crimes to the tax administrations until 12/20/2018 at the latest to be forgiven.
7- Respected taxpayers can benefit from the provisions of this circular for each year by paying the tax debt of that year.
8- The use of the provisions of this circular for the remission of performance crimes and the tax periods of 2015, 2016 and 2017 for taxpayers who, according to the provisions of Article 169 of the Direct Taxes Law and the Executive Regulations of Note (3) of this Article, are required to send a list of transactions. , subject to sending the list of transactions for each of the mentioned years until 7/30/2018.
This post is written by AccHome17