Useful information about Article 169
In order to encourage end consumers (natural persons) who make their purchases from sellers equipped with store terminals and through the bank payment network, the organization is obliged to draw one invoice out of every ten electronic invoices issued by store terminals. Keshi online chooses to refund twice the amount that the buyer has paid as value added tax based on the invoice to his bank account. The aforementioned awards will be paid from the current collection point of the organization, according to the instructions that will be approved by the Minister of Economic Affairs and Finance within six months from the effective date of this law.
Note 1- The organization is obliged to make an arrangement so that the final consumers who buy from sellers equipped with a store terminal and through the bank payment network, can view their purchase invoices and awarded prizes if they wish.
Note 2- Prizes subject to this article are exempted from including taxes and submitting tax returns related to this prize for each person per year up to the amount of income tax exemption subject to Article (84) of the Direct Taxes Law.
Note 3- The organization is obliged to adopt an arrangement so that the final consumers can ensure the authenticity of the invoices issued by the sellers.
– The organization is obliged to submit tax returns on the performance of those eligible persons who have complied with all the provisions of this law and have submitted it on the basis of the information contained in the taxpayer system and submitted it within the prescribed deadline by complying with the information available in the database. The organization will verify the data and if there is no contradiction with the information of the mentioned database, it will accept the submission statement without consideration.
Note 1- In order to ensure the accuracy of the documents declared in the Taxpayer system, the organization is allowed to register a maximum of two and a half percent (2.5%) of the taxpayers subject to the Direct Taxes Law and the Value Added Tax Law who are members of the Taxpayer system, as randomly (by lottery) and demand their offices or go to their workplaces to view their offices and documents. The instructions of this note will be approved by the Minister of Economic Affairs and Finance within six months from the effective date of this law. The limitation mentioned in this note does not exist for taxpayers who are not members of the taxpayer system.
Note 2- Taxpayers can submit their performance tax declarations through the taxpayer system. The organization is obliged to make an arrangement that the information related to the purchase and sale of Modi is directly transferred to his performance tax declaration, and Modi is only obliged to register other items of information required to calculate performance tax such as salaries, rent and depreciation based on the relevant regulations. and the criteria set by the organization.
This post is written by ARHNMA