It is not allowed to handle banking transactions of taxpayers in the years before 2016

According to INPIA, quoting the information base of the Government-Private Sector Dialogue Council, in the latest meeting of the specialized working group of the Government-Private Sector Dialogue Council, dated 11/28/99, the issue of reviewing the tax transactions of tax payers related to the years before 2016 was reviewed. شد. The meeting was attended by representatives from the Iran Chamber, the Court of Administrative Justice, the Vice President for Legal Affairs, the Ministry of Economic Affairs and Finance, the Tax Affairs Organization and the Government and Private Sector Dialogue Councils of West Azerbaijan, Isfahan and Gilan. According to critics of the tax administration, the organization can not handle banking transactions before 1995, and on the other hand, the agency, as an agent for determining, claiming and collecting taxes, must prove Modi’s income, and this process is not on Modi’s shoulders. . Mohsen Ameri, Director of the Secretariat of the Government-Private Sector Dialogue Council, referring to the criticisms of the Tax Affairs Organization’s performance in handling banking transactions before 2016, said: “A significant number of provincial dialogue councils have referred to this issue and called for a resolution.” They are. He described the meeting in the presence of a representative of the Administrative Court of Justice as an action to address the existing protests and added: “In general, the protest is that according to the directives and regulations cited in this area, banking transactions are part of” Evidence is not a diagnosis and the use of this evidence before 1995 has no legal validity. According to him, in order to receive taxes based on banking transactions, one must first prove that the income has been realized, while this is not the case in most cases. On the other hand, it is the responsibility of the tax administration. Amiri also referred to the objections raised on this issue in the Administrative Court of Justice and explained: A number of taxpayers raised the issue of handling banking transactions in the years before 2016 in the Court of Administrative Justice and the branches of the Court of Administrative Justice with Numerous reasons have led to a vote in favor of Modi Tax in the primary and appellate branches. He continued: “In this regard, the ruling of the court was issued and based on it, it was explicitly emphasized that the special provisions of the amendment to the law on direct taxes do not refer to the extension of processing of banking transactions before 1995 and, therefore, For the years before 1995, it has no legal validity. In this regard, Iman Fadaei, director of the tax department at the Ministry of Economy and Finance, and Abdi, representative of the Tax Affairs Organization, explained the process of tax activities in this regard. According to Fadayi, the use of financial transactions to prevent possible tax evasion is common, and the use of this capacity to identify Modi’s income is one of the main procedures of the Tax Administration. He considered the use of banking transactions necessary to prevent tax evasion and combat money laundering and stressed: “Because of the importance of the issue, these investigations can be extended to previous years. Of course, the organization’s approach is to deal with any injustice, so if there are examples of If this aspect exists, the organization is ready to address them. Mohammad Ibrahim Rastegarpour, Representative of the Vice President for Legal Affairs The President considered the entry of the Tax Administration into the banking transactions of the years before 1995 illegal and emphasized: it is questionable that the Tax Administration does not comply with the Court’s decision. It seems that the only solution to counter this practice is the decision of the General Assembly of the Court of Administrative Justice. Regarding the threshold for handling banking transactions, he said: “The legislator has authorized the threshold according to the regulations, and in the regulations, this figure is set at 5 billion tomans.” On the other hand, banking transactions are not symmetrical to income, and the fact that the IRA asks Modi to determine the revenues from the total volume of transactions is a wrong action, and this is the responsibility of the IRA. Mohammad Ali Boroumandzadeh, a judge of the Court of Administrative Justice, pointed to the spirit of the law and said: the tax assessment and collection officer should apply for a tax when it has been achieved. Regarding banking transactions, we must be careful about their nature. Transactions are only a stimulus and cannot be interpreted as evidence or analogy. He continued: The Court of Administrative Justice believes that the burden of proof of income is not on Modi and the Tax Affairs Organization has a duty to do the necessary proof and receive taxes accordingly. Boroumandzadeh also said that instead of the branches of the Administrative Justice Court that have voted based on the complaints of a number of taxpayers, the General Assembly will vote this time: If all branches and judges have issued a single vote, the General Assembly can vote according to law. To issue itself in the form of creating a unity of procedure; But in this case, a judge has issued a different verdict, so the General Assembly of the Court must issue its verdict in the form of conflict resolution, both of which are binding on all judges and bodies. He further referred to the 16/99/200 circular of the Tax Affairs Organization that was announced this year, and said that the Court of Administrative Justice will review this circular and will soon announce its opinion on the revocation or non-revocation of this circular. . He stressed: “Fortunately, this new directive covers most of the existing issues and problems, and we can hope that many of today’s problems will be solved.”