Changes in tax rates and VAT on tobacco products and petroleum products
The Deputy Minister of Tax Revenues of the Tax Affairs Organization announced:
According to the monetary financial news quoted by the Iranian tax media, Mohammad Taghi Pakdaman, deputy director of tax revenues of the country’s tax affairs organization, stated that according to the permanent VAT law that has been in force since 10/13/1400, tax rates and duties The added value of tobacco products and petroleum products has changed, he added: in order to correctly express the amount of taxes and duties on the purchase and sale of goods mentioned in the declaration of the winter of 1400, esteemed taxpayers must complete the declaration in accordance with relevant regulations.
Emphasizing that the system calculations displayed in the VAT return system are based on the rates of the Permanent VAT Law, he clarified: to correctly enter the amount of sales tax on the goods mentioned in the return; Regardless of the rate and amount of taxes and sales duties displayed in the declaration system; It is necessary that the correct amount of the mentioned figures (by manually calculating the total amount of VAT and duties related to the period of 1400/10/01 to 1400/10/12 and the period of 1400/10/13 to the end of 1400) in the relevant place in the declaration To be inserted.
The Deputy Minister of Tax Revenues of the Tax Affairs Organization of the country pointed out: considering that Article (73) of the Law of the Sixth Economic, Social and Cultural Development Plan has been obsolete since 10/14/1400, all producers and importers of cigarettes and tobacco are obliged; Only for the period of 1400/10/01 to 1400/10/12, submit the declaration subject to Article (73) of the said law separately, and pay the relevant tax.