Assigning a unique identifier is essential for all bank transactions
With the approval of the parliament, all banks and non-bank credit institutions, Qarz Al-Hasna funds, credit cooperatives and wallet service providers are required to assign a unique identifier to all transactions.
The members of parliament approved articles 2 and 7 of this plan in the public meeting today (Monday) and during the review of the capital gains tax plan (speculation tax).
According to Article 2, the title of the first chapter of the second chapter of the direct taxes law is amended to “Tax on capital gains”.
Also, based on Article 7, Article (11) of the Law on Store Terminals and Taxpayer System (approved 21/07/1398) is amended as follows:
A- The words “within one year after the promulgation of this law” and “activity license” are deleted from the text of the article.
B- The term “economic enterprises” is removed from the text of the article and the term “business persons” is replaced by it.
C- The phrase “after assigning the said identifier” to the phrase “to make available to the organization.” deleted.
T- The following text is added to the end of the article:
“The use of POS devices, electronic payment gateways and other payment tools for carrying out economic activities is allowed only by connecting to commercial bank accounts and registering them as store terminals or connecting them to the tax system and in order to complete the database. The subject of Article (169) of the Direct Taxes Law, from six months after the entry into force of this Article:
1- All banks and non-banking credit institutions, including Iranian banks and branches and agencies of foreign banks based in the country, Qarz Al-Hasna funds, credit cooperatives and wallet service providers are obliged to conduct all transactions, including deposited and withdrawn funds, according to the standard announced by the Central Bank of the Republic. Islamic Iran, assign a unique identifier. In this law, the law of direct taxes and other legal rulings related to the subject of taxation, whenever the terms “commercial bank account” or “non-commercial bank account” or “commercial account” or “non-commercial account” are used, it means the accounts registered with the persons subject to this It is closed.
The persons mentioned at the beginning of this paragraph are required to send the total amount of “inputs to” and “outlets from” any bank account, both commercial and non-commercial accounts, to the central bank online in periods of up to one month; The central bank is obliged to provide the above received information every month until the end of that month, separately for commercial and non-commercial accounts, as the case may be, for non-commercial persons based on the “national code” or “specific number of foreign persons” and for commercial persons based on the “economic number of persons” “Commercial” to send online to the organization. Also, the persons mentioned at the beginning of this paragraph are required to provide, according to the needs of the organization, information on the micro-transactions of “entry to” and “exit from” any bank account, both commercial and non-commercial, as well as information “about the transaction” subject of paragraph
2- The use of commercial documents, such as checks, which can create rights on the issuer, is part of the transaction between the parties to the transaction, and the Central Bank of the Islamic Republic of Iran and other related institutions, as the case may be, are required to provide the information related to the aforementioned documents online. and send the mentioned documents to the organization at the same time as registering or transferring them. Also, the use of accounts such as escrow accounts subject to Note (2) of Article (8) of the Direct Taxes Law and commercial accounts belonging to brokers subject to the Securities Market Law of the Islamic Republic of Iran and other cases that are used as an intermediary for transactions between the parties to the transaction. It is in order to carry out a transaction between the parties of the mentioned transaction. Other examples of intermediaries for carrying out a transaction, as well as cases related to the non-consideration of carrying out a transaction according to the commercial documents subject of this paragraph, are determined in the executive regulations of this article.
The Ministry of Economic Affairs and Finance, in cooperation with the Central Bank of the Islamic Republic of Iran, is obliged to supervise the proper implementation of the provisions of this article. Violation of the execution of the sentence of part (a) and (b) of this article is subject to the guarantee sentence and fine under Article (200) of the Direct Taxes Law. Also, the organization is obliged to submit a progress report on the implementation of this article to the Economic Commission of the Islamic Council every six months. The executive regulations of this article will be prepared by the organization in cooperation with the Central Bank of the Islamic Republic of Iran no later than six months after the entry into force of this article and will be approved by the Council of Ministers.
D- The phrase ((after the expiry of the period mentioned in this article)) is deleted from the text of the note of the article.