Exemption of rated business card holders from paying 4% tax
Exemption of rated business card holders from paying 4% tax, according to the agreements made at the meeting of the specialized working group of the Government-Private Sector Dialogue Council, the issue of exemption of all rated business card holders from paying 4% tax on import account.
According to the September 2, 1995 directive of the Iranian Customs, the declaration of goods subject to import tax at the rate of 4% of the total customs value and import duties stated in the customs declaration is required by law. Country to be notified.
The directive, which was severely criticized by economic activists, especially importers, at the time of its issuance, was put on the agenda of the 61st meeting of the Government-Private Sector Dialogue Council after examining the level of protests by economic activists. In this meeting, it was decided to find a suitable solution to prevent tax evasion through the use of other people’s business cards (disposable business cards), a working group with representatives of the private sector, Ministry of Industry, Mines and Trade, Tax Affairs Organization, Customs Iran and members of the Islamic Consultative Assembly (member of the Dialogue Council) and other relevant authorities to be held.
Farshid Shokr Khodaei, the head of the Iran Chamber’s rating center, said about the provisions of the circular on exempting holders of business cards with a golden rating from paying taxes: Ali Rostampour, Director General of the Tax Information Office, and Mohammad Hassan Zare, Director of the Accounting and Tax Collection Office, who attended the meeting on behalf of the Tax Affairs Organization, responded to the issues and problems in order to resolve them. The ambiguities of the private sector announced that this organization has prepared the instructions on how to collect this tax with a positive view and in order to solve the problem of economic enterprises, and announced it on September 6, 1995.
According to the representatives of the Tax Affairs Organization, according to the mentioned instruction, every economic activist who submits a declaration will receive a good certificate from the organization, and according to paragraph c of the September 2 circular, he will be exempted from paying tax on definitive imports. It was also stated that all holders of rated business cards, regardless of whether they are gold, silver or bronze, are considered as good taxpayers and are exempted because they participate in the rating scheme by submitting a tax account. they will be; Therefore, the concern and ambiguity of the private sector regarding the implementation of the above-mentioned directive and the negative consequences for the community of legal importers of collecting taxes on account of definite import of goods will be removed by 4% of the total customs value and import duty stated in customs declarations.
According to the discussions and proposals raised in the continuation of the meeting and removing the most important ambiguities regarding the circular with the explanations of the representatives of the Tax Affairs Organization, it was decided to amend paragraph (b) of the circular to receive 4% import tax on account of all business card holders. Classified, regardless of whether they are gold, silver or bronze, are exempt from the said tax. It was also decided that in another meeting, the business card ranking process will be explained by the Chamber Rating Center to stakeholders, including the Tax Administration, in order to address most of the concerns of the relevant government agencies about this process and the validity of the cards. Fixed a rating.