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Email: m.mollanazar@tax.gov.ir
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What kind of tax fines or sanctions may be applied?

In all cases where a taxpayer or his representative are required to file a tax return in connection with the payment of the relevant tax, but fail to do so within the prescribed time limit, they shall be subject to a fine equal to 10%  of the applicable tax.
The failure of legal entities (as well as those who are required to register their business activities in the books of journal and ledger prescribed in the Commercial Law and the business owners who are  required to register their business activities in the books of  income and expenditure) to submit their tax return will result in the imposition of a fine equal to 40% of the applicable tax, which shall not be spared. This rule shall also apply to concealed income or false and unacceptable expenditures of the taxpayers who submit their tax returns.

If the taxpayers who are required by virtue of this Act to maintain the statutory books of account, fail to submit their balance sheet and profit and loss account, or refrain from presenting their books of account, a fine equal to 20% of the tax for each case of such failures shall be applied to them. As regards the rejection of the books of accounts, a fine equal to 10% of the tax shall be imposed. 
The failure to submit a tax return, balance sheet, and profit and loss account in the period of tax exemption shall result in deprivation from the prescribed tax exemption with regard to the relevant year.

The taxpayers whose tax returns are examined based on the provisions of Article 158 of Direct Taxes Act (i.e. within the framework of self-declaration) and their taxable income so assessed and finalized, reveals a difference more than 15% in comparison with the figure declared by them, shall be deprived from every kind of facilities and cases of sparing provided under the Direct Taxes Act, up to three years from the date of notification of the final assessed tax. Apart from that, the stipulated fines shall also be imposed, without being spared.

As for the persons who are required to submit statements, lists, contracts or specifications related to taxpayers, but fail to do so within the prescribed time limit, or submit false documents, the applicable fines shall be 2% of the paid salary in respect of salaries, and 1% of a contract s total price, in case of contracts. In all cases, they shall become, together with taxpayers, jointly and severally liable for indemnification of the revenue losses of the government.

Every real or legal person who is required to withhold and remit the other taxpayers taxes, but fails to comply with the prescribed duties, shall be subject to a fine equal to 20% of the unpaid tax, in addition to having joint and several liability with the taxpayer for the payment of the tax.
In cases where the ministries, government companies or institutions or municipalities are obligated to withhold taxes, the responsible officials shall be subject to  the punishment provided under the Administrative Offences Law. 
If a nongovernmental legal person is responsible for tax withholding, the respective director(s) shall also be convicted to corrective imprisonment from three months to two years, apart from having joint and several liability for payment of the applicable taxes and fines. This rule shall not apply to the director(s) of legal persons who deposit securities with the Iranian National Tax Administration for the payment of the above taxes. 
Where the withholder is an individual, such person shall be convicted to corrective imprisonment from three months to two years.

If the taxpayer cites, knowingly and aimed at tax evasion, a balance sheet and profit and loss account, or books of accounts, records and documents that constitute the basis of tax assessment, but are prepared and arranged in a false manner, or if refrains from submission of tax return, balance sheet and profit and loss account for three consecutive years, such a taxpayer shall be deprived from all legal facilities and relieves in respect of that period, beside the imposition of fines and punishments set forth in the Direct Taxes Act.

Any taxes paid after the prescribed time limit shall result in the imposition of a fine equal to 2.5% of the relevant tax per each month.

If the taxpayer fails, after notification of the writ of execution, to pay the total amount of the tax claimed, or to arrange with the Tax Affairs Office for the payment thereof, within the prescribed time limit, his movable and immovable properties and receivables shall be seized up to the liability of the taxpayer, including the principal tax and applicable fines, plus 10% of the liability. The writ of seizure and the order for the implementation thereof shall be issued by the execution section of the Tax Affairs Office.

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