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Starting Point of Calculating the Fines Pursuant to Article (190) of Direct Taxes Act on Understated Incomes (Adjusted Tax)

Starting Point of Calculating the Fines Pursuant to Article (190) of Direct Taxes Act on Understated Incomes (Adjusted Tax)


No.: 230/93/24

Date: May 12, 2014


Taking into account the ambiguities posed regarding the starting point for calculating the fines referred to in Art. (190) of the Direct Taxes Act in respect of understatement of incomes, it is hereby acknowledged that:

As per the last part of Article (190) of the Direct Taxes Act, for taxpayers who are required to file tax returns, the starting point for calculating the fine in respect of the amounts included in their returns shall be the expiry date for filing the returns and in respect of the difference [between the reported and actual amounts], it is the date when the additional tax is claimed. But for taxpayers who refrain from filing tax returns or are not obligated to file tax returns, the starting point for calculating the fine shall be the expiry date for filing the returns or the deadline for the payment of taxes, whatever the case. Therefore, taking the abovementioned issues into account, where the taxpayer has not filed his tax return within the due time limit in accordance with relevant provisions, the starting point for calculating the aforementioned fines shall be the date when the additional tax is claimed, i.e. the date of service of process of the adjusted tax assessment notice. In addition, where the taxpayer has not filed his tax return within the due time limit in accordance with relevant provisions, then the starting point for calculating the aforementioned fines shall be the expiry date for filing the returns.


                                                                     Hussein Vakili

INTA Deputy President for Direct Taxes

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