The second and third legal entities
They should also prepare and submit their tax declaration according to the sample prepared by the country’s tax affairs organization. The tax declaration must be submitted to the relevant tax administration by referring to the electronic tax operation system at www.tax.gov.ir.
Also, the respected taxpayers are required to send the salary list of their employees to the relevant tax affairs department at the mentioned address through the link “Electronic Salary Tax List” in the electronic operation portal and pay the tax due as the case may be.
In this notice, it is stated that the taxpayers should submit books, monthly income and expense statements, annual income and expense summary, and documents according to the case and according to the written request of the relevant tax officials for handling them.
It should be noted that the owners of virtual businesses, which are considered subject to value added tax based on the seven calls, are obliged to:
– File a case in the relevant tax unit.
– Register in the value added tax system at www.evat.ir based on the seven calls.
– To issue invoices and collect taxes and value added duties from eligible goods.
– Within 15 days after the end of each tax period, submit the VAT declaration and pay the taxes and duties.
– Keep their books and documents for at least 10 years.
It is worth noting that the summary of the legal duties of virtual business owners (both natural and legal persons) that they need to perform is announced as follows:
1- File filing
2- Electronic registration and receiving an economic number in the system of the country’s tax affairs organization and registration in the value added tax system based on the seven calls
3- Issuing invoices subject to Article 8 of the Executive Regulations of Article 95 of the Direct Taxes Law, as well as collecting taxes and value-added duties from goods subject to this tax (as the case may be)
4- Submitting the tax return within the legal deadline (natural persons by the end of June of the following year and legal persons within four months after the end of the financial year and those subject to value added tax within 15 days after the end of each tax period) and paying the relevant tax
5- Providing a list of seasonal transactions (as applicable)
6- Presenting the list of employees’ salaries and paying the related taxes
7- Maintaining books, monthly income and expense statements, annual income and expense summaries and documents as appropriate and presenting them to the relevant tax officials for processing upon their written request.
In addition, the above taxpayers should pay the stamp duty according to the case.
In the end, he notes: Failure to perform the above tasks for virtual business owners and other respectable tax payers will result in a lack of financial transparency and lack of tax exemptions and tax penalties for their performance.
Source: Tax Affairs Organization of the country
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