Justification report of the Minister of Economy to the heads of forces to reform the tax system

According to the economic correspondent of Fars News Agency, recently Seyed Ehsan خندوزی The Minister of Economic Affairs and Finance called for an investigation Tax regulations There was economic coordination for the project at the meeting of the Supreme Council.

The explanatory report of the proposal to amend the tax laws for the plan in the meeting of the Supreme Economic Coordination Council is as follows:

1. Pursuant to Article 159 of the Law on the Fifth Five-Year Development Plan in order to facilitate and encourage industrial and mining investment in less developed areas in accordance with the provisions of paragraph “b” of this Article The amount of tax exemptions for industrial and mining units in less developed areas increased to the level of exemptions provided in free trade-industrial zones.

According to Article 132 of the Direct Taxes Law approved in the 2001 amendment, production or mining units located in less developed areas for which an exploitation license has been issued are 100% exempt from tax for a period of ten years.

The report goes on to say: ‌ Considering the legislator’s goal in investing in these areas and despite the views of the government and the Tax Affairs Organization to extend this exemption to industrial and mining units whose exemptions are less developed areas until the end The year 1389 has not ended and during the Fifth Development Plan, it has invested in the mentioned areas and for them during this period, exploitation licenses (including original, alternative, supplement and correction) have been issued, but according to the ruling of the Court of Administrative Justice in the lawsuit 140009970905810284 Dated 1400/02/28, Approval letter No. 24023 / T 56179 AH dated 31/2/1398 of the Honorable Council of Ministers and Circular No. 16/98/200 dated 1/3/1398 of the Tax Affairs Organization of the country have been annulled and the 20-year exemption is the subject of paragraph (b). Article 159 of the said law has been extended to all industrial and mining units of legal entities in the cooperative and private sectors of less developed areas without investment during the Fifth Plan.

In addition to the fact that the tax revenues of this year and future years will be reduced in the implementation of the said decision, the Tax Affairs Organization of the country should pay the taxes received from These companies in previous years that more than 20 One thousand billion It is estimated that Tomans will be returned to them or cleared with their tax debt, which is expected to be returned or cleared from this place at least equal to 10 thousand billion Tomans this year.

2- In each province of the country, there is one or more large tax files that due to the resources and manpower of that province, sometimes it is not possible to handle and determine them in the province; Therefore, in order to use the knowledge and expertise of the experienced forces in handling and defining these cases, it is necessary to handle them centrally under the supervision of an independent general administration; However, the following ruling, part 2, paragraph (d) of Note 6 of the Budget Law of 1400, which obliges the organization to send files to Modi’s place of business, is in conflict with this policy, and in case of transfer of these files due to the impossibility of handling this case. Which also includes a large volume of tax revenues will face a serious threat to the realization of tax revenues. Therefore, it was suggested that the possibility of processing and certainty of these cases be provided in a centralized manner and that taxes and duties be transferred to the account of the province and be considered.

3- The legislator in the repeated Article 138 of the Law on Direct Taxes by increasing the incentive to finance the project-plan
The working capital of manufacturing companies, instead of depositing in a bank, provides for an exemption similar to the interest on bank deposits for persons providing financial resources, but the text is written in such a way that banking facilities are also provided within the framework of this article and This includes exemptions that conflict with the purpose of the legislature.

4. Income from exports of economic enterprises as operating income and in order to encourage exports is subject to tax incentives and foreign exchange earnings from exports that result from the maintenance of foreign exchange after exports, as non-operating income of enterprises that is related to income No exports. Therefore, considering the above levels and considering the policy of returning the currency obtained from exports, a proposal related to paragraph (b) of Article (45) of the permanent provisions of the country’s development programs was presented.

5- Obligatory tax is one of the low-cost approaches of modern tax organizations to collect taxes, which was eliminated despite a long history in the country’s tax system due to some executive problems in the 1394 amendments to the Direct Taxes Law.

According to Fars, the revival of mandatory taxes will have the following positive consequences for the country’s tax system:

1- Helping to identify taxpayers and determining incomes from various economic activities,

2- Improving voluntary obedience and reducing tax evasion,

3- Reducing tax collection interruptions and speeding up the collection of government fraudulent taxes, especially in inflationary conditions,

4- Reducing the administrative costs of collecting taxes for the government,

5- Successful experience of deducting tax due on account from contracting activities and services in the previous laws,

6- Completing the value chain information of economic activities in the tax system,

7- Significant improvement in tax revenues of 1400,

8- Reducing the input of the case to the tax authorities and increasing the satisfaction of the taxpayers,

9- Reducing the risk of corruption in the tax system.

According to Fars, it is not clear how much tax can be collected from the place of amendment or approval of the mentioned regulations and why it is not done through the parliamentary process.

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