The response of the Tax Administration to a legal interview

According to Fars news agency, A news report titled “Legal loopholes and ways to avoid paying taxes/the effect of the new ruling of the Administrative Court of Justice on tax collection” was published in Fars news agency. In this regard, a reply was sent to this collection from public relations and tax education, which is as follows. Is:

Regarding the publication of an article entitled “Legal loopholes and ways to avoid paying taxes/ the effect of the new decision of the Administrative Court of Justice on tax collection” in the relevant news agency dated 10/17/1401, please order the explanation of the organization in accordance with the law and in order to enlighten public opinion. The country’s tax affairs should be properly reflected:

In October 2018, the Islamic Council of Parliament aimed to create a fundamental transformation in the country’s tax system in order to institutionalize tax justice and economic transparency, reduce the shadow economy (black market), reduce tax evasion and provide reliable information sources for the country’s tax system in order to Fair tax calculation and based on real financial events, passed a law under the title of “Law on Store Terminals and Taxpayer System” and notified it to the government. 15 months were given from the time of approval and promulgation of the law to prepare the hardware and software requirements for the implementation of the law by the enforcers. Unfortunately, no effective action was taken to establish the technical and executive institutions of the aforementioned law during the set deadline, and the implementation of the law was actually delayed. This was while the Honorable Majlis of the Islamic Council in 1400 and in the process of approving the bill to make the value added tax law permanent, assuming the implementation of the Law of Store Terminals and Taxpayer System and the establishment of the institution of registration and documentation of information related to the flow of exchanges and transactions of goods and Services and, accordingly, the flow of its corresponding liquidity, made this law the basis for the implementation of value added tax. According to the issues raised, it was necessary to add all the provisions of the Value Added Tax Law in the analysis and design sections of the tax system as a basis for the implementation of the aforementioned law.

Considering the importance of the issue, with the beginning of the economic team of the 13th government in the Ministry of Economic Affairs and Finance, the implementation of this law was placed as an important and national project on the agenda of the country’s tax affairs organization, which with the restructuring of the executive team of the project, after passing the stages Designing, producing and conducting operational and non-operational tests of the Modian system was unveiled as the central core of the law of store terminals and the Modian system.

The implementation of the Law of Store Terminals and Taxpayer System is a national and supra-intergovernmental issue and its positive effects in the governance system go beyond the issue of taxation and provincial taxation. In this situation, all the elements of the country’s administrative and executive system should be placed next to the country’s tax affairs organization as the guardian of the implementation of this law. Legal implementation with the specifications of the Law of Store Terminals and Taxpayer System, with a geographical spread throughout the country and with about 7 million direct taxpayers, requires the active and responsible cooperation and support of all economic, social and security institutions and economic activists. In view of the scope of the Law on Store Terminals and the Taxpayer System, based on the two-urgent plan to add Note 5 to Article (2) of this law, which is under consideration with the urgent approval of the Islamic Council, the necessity of issuing an electronic invoice and sending it to the Taxpayer System from 08/01/1401 for companies admitted to the stock exchange and over-the-counter and from 10/01/1401 for state companies and executive bodies subject to Article (5) of the Law on State Service Management in force and other legal entities except the subject legal entities Article (16) of the Value Added Tax Law approved in 1400 will be subject to the issuance and sending of electronic invoices from 01/01/1402.

Regarding the implementation of Article (10) of the Law on Store Terminals and the Taxpayer System and the registration of business accounts for the taxpayer and the separation of business and personal accounts, several meetings have been held with the Central Bank and the agreements made in the form of information exchange services are being implemented and implemented and so far 594, 120, 9 business accounts have been registered.

Regarding the implementation of Article (11) of the Law on Store Terminals and Taxpayer System, with the coordination of the Central Bank of the Islamic Republic of Iran, the operation of organizing card readers and electronic payment gateways started on 10/15/1400, which connected nearly 9,400,000 payment instruments. (Terminal) to the file, as well as the formation of more than 1,500,000 new files, and the tax organization of the acceptance tools is now complete.

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