What is the exemption of Article 101 and which cars are granted?
It is automatically applied by the Tax Administration on personal cars and is not a backup. If other exemptions due to illness or natural disaster or disability are requested by Modi, the request should be sent to Modi through special cases. – Exemption 101 is granted to all taxpayers once a year.
Taxes from 1988 to 1994 are calculated based on the organization’s income tables and a specific formula. (income * coefficient (based on the city of the car)) – Article 101 exemption (according to table 0 of the car) – other exemptions + crimes – creditor
The 101 exemption is not optional and cannot be divided between the owner’s cars, but if the amount of the 101 exemption is greater than the income of the first car, the difference in the exemption will be given to the other car.
From 2015 onwards, the tax is calculated in lump sum and for the first car, it is calculated according to the table, and for the following cars, it is calculated 25% more than the table.
Note: Until 2015, they only pay taxes for 30-year trucks, 15-year vans, 10-year taxis, and 20-year minibuses. The rest will be zero, but then 95% will be removed and they will have to pay taxes
101 exemption is granted to all taxpayers and according to the tax calculation table until 1994, this exemption is granted to the taxpayer’s first car, and if they are partners in the car (if the partner is not the spouse), 101 exemption is given to all partners separately. is awarded Since 1995, the tax has been withheld.
If a person is a partner with his wife, the exemption was granted to only one (couple) before 1994 and not to the wife. The counter office is obliged to choose the partnership option of the spouse in such cases before issuing the account statement.
But if they are not partners, two partners will be given the full percentage in proportion to their percentage (if it is a single car). Exemption * number of partners/number of partners
@hesab_asan2020
Out-of-period report: If the user of the office has received an evaluation report for a case outside of the end date of the ownership, this causes that in some cases the exemption to the other car of that person will not be included. Out-of-range reports are sent by the support center to the organization to be fixed.
@hesab_asan2020
Mafsa out of period: Mafsa is said to be out of period if the date of issuance of Mafsa is more than one month from the end of the ownership of the person who paid the Mafsa. It should be canceled by the relevant general administration.
@hesab_asan2020
@hesab_asan2020
This post is written by sfhjhygfrhesabhaseb