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Three-month extension of the deadline for protesting tax securities


According to Fars News Agency, quoting Iranian tax media, Referring to the decision of the eighty-ninth meeting of the National Corona Management Headquarters dated October 15, 1400, Davood Manzoor announced the extension of the quarterly deadline for protesting tax documents, which was scheduled to take place from the beginning of July 1400 to the end of September 1400.

The General Director of the Tax Affairs Organization stated: According to the last part of paragraph (5) of the approvals of the eighty-ninth meeting of the National Corona Management Headquarters dated 24 October 1400, Subject Letter No. 78581 dated 25 October 1400 Head of the Office of the President And the VAT law for natural persons whose deadline for protesting their tax securities is from July 1, 1400 to September 31, 1400, as well as the provisions of Article (238) of the Law on Direct Taxes and Article (29) of the VAT Law. “For that period, it will be extended for three months.”

Manzoor continued: the mentioned sentence is relevant for natural persons and according to it, the deadline for objecting to the tax securities stipulated in the Law on Direct Taxes and the Law on Value Added Tax, the deadline for reviewing the tax file in implementation of Article (238) of the Law on Direct Taxes and also Deadline for resolving disputes with the Tax Administration in accordance with the provisions of Article (29) of the VAT Law, the deadline for which is from July 1 of this year to September 31 of this year, for three months from the date of expiration of the deadline for objection or resolution Disputes with the General Directorate of Taxation (as the case may be) are extended.

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