by placing in the third place, he went to the final stage . the final of these two events will be held tomorrow. tokyo, japan is the host of this competition. there is also news from the premier football league. persepis is trying to climb to the top of the premier league table. the twenty-fourth week of this competition starts today with three games. according to the schedule, at 16:30 minutes of pikan, he will meet the fans at home. from 17:45 minutes, golgohar will host esteghlal khuzestan in sijan, and in the last and most important game today, sanat naft, the 15th team of the table , will face the second-ranked press police in abadan. if the red-faced ones win, they will go to the top of the table. thank you for your support today is thursday, the 3rd of farvardin, the 9th of shabab, the 16th of april. it is in tehran, the sunset is at 180 minutes

ezdan maghrib at 1859 minutes and midnight will be at 23:19 minutes. well , we have reached the end of this news series. thank you very much for your attention and companions. now the program is higher and my colleagues in this group, mr. we are in the name of god , thank you mrs. khalji, i offer greetings, courtesy and respect to each and every one of the dear and respected viewers of the higher program with another debate. let me give you a statistic that last year, about 480,000 billion tomans were taxed there have been tax exemptions equivalent to the same number of tax exemptions. the number is a large number. we want to have a debate about one of the areas that have exemptions, whether publishers should get tax exemptions or not. please, thank you, iranian coach sharaf irane

, and then we will be with the higher program. of course, the statistics that i presented to you were for the year 1401, 480 thousand billion tomans, which is almost equivalent to a tax exemption. we want to hold a debate on this issue here in our studio, mr. mostafi, head of the inspection and fight against tax evasion center of the tax affairs organization, is present as an opponent of the tax exemption, mr. ali naghi, a member of the publisher's union tax working group, on the other side.

as a supporter of tax exemptions , they are present here. greetings and blessings to both guests of the program , i would like to start with mr. mustafa, and i would like to end the question of the current state of taxes and tax exemptions from the people of culture and art, especially in the field of publishing. may god be merciful and gracious , i offer my greetings, courtesy and respect to your excellency, dear viewers of the program and dear guests of the program. according to the tax declarations that we received from those who work in the field of publishing, based on the activity codes that these loved ones chose in the field of publishing as their field of activity in the year 1401 when we received the tax declarations , there are more than 890 taxpayers. who chose their own field of work in the field of publishing and announced that these loved ones have declared income of up to 52 hemt or

declared sales resulting from their own activity in the tax return. after deducting their own expenses from these incomes in the tax declarations, 116 tax exemptions expressed in this field of work in terms of self-expressive declarations of these loved ones, but in the discussion of performance. in 1401, our dear viewers are waiting for us until the end of july for the field of legal entities and until the end of june and according to the extension we had until the middle of july for the field of natural persons, but from this 11th, what is our diagnosis sheet has been approved up to now, more than 80% of it has been accepted by the tax affairs organization, and after us , the difference is that there may be two cases

, either it has not been processed yet or a part of it has been accepted. the tax affairs organization has not included what the statistics show in the declarations, the tax declaration of these loved ones is 39 billion tomans, and what we have issued so far based on the declarations issued by us is a number equivalent to 300 billion tomans of tax that we declared for them. now that it is confirmed and received, the numbers are road . thank you, mr. ali naghi. why do you believe that publishing should be exempt from taxes? greetings, viewers and friends. karan, mr. governor, and mr. mosofi , in my opinion, the publication activity of the book is separate from the commercial activity, a part of it the activity of publishing and selling books is considered commercial and part of it is cultural. the main reason is that books

are the basis of culture, and all countries now have a way of doing it. there are governments that support this in a different way, that is, support for publishers and booksellers is in the main policies of governments, books for cinema are the art of science, that's why it is the base and basis for the production of science and culture, and it cannot be sold as a commercial product. he saw that this income must be taxed, the lawmaker's policy it has been in this way to support publishers and booksellers to promote book reading and promote culture , to expand their work, and when the work of the publisher, i.e. the work

of the publisher and book seller, expands, in the end, this will help books, book reading, and the production of culture , instead of this he should get the money through taxes from the publisher, work and sales, take it to the government fund , and then he wants to return it in some way. well , he shortened this process, he says that anyone who had income and wanted to expand his business should be more comfortable not to worry about tax obstacles, this money we are not going to tax what we are supposed to consider the development of his work, which will eventually become the development of your culture . in the end, they will increase the production of books , they will increase their titles, the book seller will try to expand the circulation of his books, and this will ultimately help the culture of the society

. i don't accept that it means that you are exempted . you say that this is not an injustice between, for example, you who excuse the others, who, for example, have the other's fault. i did. first of all, we need to pay attention to the fact that the legislator determines the task of discussing tax exemptions, that is, now, as an expert , when i am in this meeting , i will announce my expert opinions, but what

is currently in the law he observes that the sphere of publishing and the sphere of the press based on article 139 of the law of direct taxes and with compliance. arrangements of article 146 , i repeatedly emphasize this issue because if tomorrow someone wants to present statistics in this area in such a program, looking after tax declarations, it will be possible. 146, the provision says that they must submit the tax return regarding the provision and prepare the documents and documents, and notify the tax affairs organization about the provision, so now the legislator in all laws, especially the budget law of 1403, supervises the compliance with the provisions of paragraph la, article 139 the direct taxes law is for applying exemptions, even where the exemptions are limited in clause 6 of the budget law, note 6 of the budget law of 143

, it excludes the exemptions for natural and legal persons, the subject of article 139 from this case, or even the place where the exemption ceiling for artists is in my hands note 6 of the budget law of 1403 limits the exemption of article 84 to four times, again it excludes the field of press publishing from this issue, but it sets one condition. compliance with the provisions of article 146 of the tax law, yes, the tax certificate and other documents, but my personal opinion as an expert, according to the international studies i have in this field, is that we should target our exemptions, we should measure the effect of the exemptions that we apply. we will be able to see his works for the subject of the activity for which we apply the exemption according to the law. for this subject our suggestion is that we are talking in general in all fields of work, not in the field of publishing. it is that

we provide exemptions, i.e., economic conditions, for everyone in the same way, so that people and economic activists can decide which field of work to work in, which will be profitable. let them take their profits to the field of culture, show us their works , study their works, buy more books, their works have become valuable. most of the manufactured products are now in the field of the ministry of culture and islamic guidance as a reference point . in fact, this issue can be obtained from the subsidy and from the funds provided in the country's budget for this issue. it can be seen that the ministry of culture will be given the amount of tax received as an expense , and it will define the area of ​​spending for it, that is, the taxes that were collected in the field of culture, in the field of books, are only in line with f. the increase in services and the increase in the cultural load of the nash area should be used. your theory

has not resulted in this happening. in my opinion, it does not matter because we could not control this literature , because it is necessary to examine this issue more clearly, in my opinion. this does not happen, which means that the ministry of culture does not provide him with the possibility to take the valuable works of valuable people most of them can operate in this field of work with resources that are exempt from taxes. various types

of taxes are taken from them. now there is a repeated article 146 or lack of knowledge of the rules of article 14. it has been seen by the auditor that article 146 stipulates duties this 95 has been presented for group one and two safavat, if it has been seen sometimes due to not having offices, for example, a publisher or a book. with this case, of course, this insidious thing is that there are statistics, for example, please tell us

how many of your union members have this problem, can you present them in the program? our union does not have a system that has a link or can take a hint from this, maybe now, but you are saying that it is too much, yes, i will leave it to mr. mustafa, let us get the answer from mr. mustafa, mr. mustafa , see exactly what the reason is, i made a request based on this issue and stated that the law the assignment of 146 is that if one day we sit in such a program, we will be able to document each and every one of these cases that exist here, both the diagnosis form and the amount of exemptions can now be felt . they were talking about not being in the field of this incident please don't compare the tax affairs organization now with the tax affairs organization a few years ago, nazer, because all this is documented . the information, when i have the numbers even down to rials in my reports, it is based on the fact that this

is all documented in the case, and if you provide me with documents now, we have more than 300 million tomans in the field of culture today, looking at the same cases that include themselves. to know and declare that they are subject to the conditions, please present them to me, i will certainly welcome them and follow up . look at my discussion, you are talking about numbers. i am talking about this lack of inclusion and the publishers and booksellers have to pay the tax. i have nothing to do after that. no , it doesn't matter how much an employee pays, what matters is how much tax an employee pays, see in the publishing field , let's separate a section, see, because you are not , we don't have the discussion of analogy at all. take action

, article 51 of the constitution. yes, book selling is not subject to exemption. yes, it is. if it is only a publisher, it means that a publisher who sells his own book is subject to the book exemption. well , if i tell you the point that you said until 2015, it was true since 2015, because it was announced in the clause of article 13 that people they are exempt from tax or can use the zero tax rate if they have permission from the ministry of culture and islamic guidance, and this problem is for books until 2015.

it is announced by the union to the tax department , they are also exempted from tax only in the case of books, in the case of writing, necessary tools and writing, no, yes, so those who can only get that license from the ministry. culture should take responsibility of the supervisors and bookstores of the publishers whose licenses have been granted by the ministry of culture . and unfortunately , it is without a license, this can also happen inside the country. look at the book. it is a commercial entity, but the one that supervises it is the union itself. booksellers are not exempted , so watch out for this issue when i announce

116 express exemptions, 8th and 8th are new exemptions compared to the number that we dealt with. that's why the area of ​​work that i mentioned to you is happening here . i would like to ask you to see what i mentioned about the repeated article 146. please forgive me. if i see the repeated article 146 that you mentioned about the legislator, see that the legislator is not going to take place from the field. now, due to the lack of

the human resources in my tax office, i don't really know the reason, but i know that the field research is not done and it is applied for a taste , they dial the number of digits they like, and many times they are notified by phone, but now the party does not answer or not at all. they don't announce what kind of documents they need to bring , and i refer to the article 146, they frequently and weakly take the tax zero, and even sometimes when objections are referred to the boards, the board doesn't pay much attention to the laws, it's more of a symbol. dear tax, they work on discounts, that is, they say discounts they don't look at all whether the figures that the publisher or book seller has considered for sale are documented by the law or not, because if it is not documented by the law, it can be accepted according to the new tax law that you said, but none of

these are applied. in the end, this tax is taken from the fasting and book sellers. i have a request from you. do you have a number that the tax affairs organization accepted in 1402 for the performance of 1401, how many of the business owners expressed themselves without actually referring to them ? you say that the organization has become worse. with these explanations that you said or say , the same process is going on, please give me the statistics because it is supposed to be an official program in the country. you are accusing an organization that is against the country's government institution of an action that shows that we are not following the law . please give me the statistics. i don't have statistics, but there are documents. well, give me a lot

. last year's declaration of submission is more than 77 thousand declarations. without us referring to the people , with the amount of their self-expression, so basically , the tax administration is different, the tax administration has documents based on the documents of the cases. the tax affairs organization will take care of it when it comes to inform the respected tax payer in the circumstances of the last two years when he gave this information to you. i now have the information that you have been asking me for. these commercial bank accounts in which you used to conduct your business activities are now in

my possession. according to the rules and actually using the rules of artificial intelligence , when we identify the information of transactions between people and we identify the person who is in the real interest of doing the transaction, we present his information. the tax administration has documented it. the documents speak for themselves. i must say that what happened in the tax affairs organization, i want our dear people and economic activists to be aware of this. the thousand that remained, we dealt with the increase of our tax in certainty with the declaration of maadi himself, which is more than 600 of these certainties in the process of notification.

now the existing agreement has no place for publishers and booksellers because the nashan coefficient is zero and that article 100 does not have a place in the agreement because it is your system . please note that when we actually submitted the deadline for the submission of tax return forms , we had given an option to our honorable heads of tax affairs in all the general offices , if a publisher applied. and it is documented that its activity is publishing, it is the domain of publishing, and because of the fact that it is possible to exempt and apply the license for their activities

the ministry of culture and islamic guidance will be subject to a zero rate , just as we did this activity in the discussion of the free zones , we had given this authority to our tax officials in the same way for the business areas, that if they referred, their tax would not be included in sales. if you don't go, let me know. i will follow up . 5 look, i will tell you something. we are talking about the laws of tax eligibility , not about the numbers that are taken. i asked you before the start of the program. you said that the categories of tax income are the percentage of the tax department. now see. nash guild, which is one of the small guilds, how many percent of the tax income, i can really say that it is very small for the tax administration, but the same small amount for the publishers or booksellers who are working hard. university shops that

were busy with other trades, for example, it was ghazieh's son , it was a barbershop, all these were collected and became a bookstore , and you know your revolution that you used to go from revolution square to university street , or there were very few stationery or it looks like selling books, but now look at the books little by little sales are decreasing and these shops are being handed over to other businesses, now they are becoming cafes , they are becoming stationery again, or they are becoming grocery stores, and this is a bit worrying. it means that the legislator has put this law in order to be an incentive for a business unit , instead of that business unit in the neighborhood that is related to publishing and book selling, does not find employment in another branch , consider this role of encouragement to come

and start. according to the book , there are less stores in front of the university that if it is bought or rented, the party that is doing this will do it it makes him think whether this book will be sold or not . regarding my number, i will get an answer from mr. mustafa so that we can get back to you . mr. ali naqeeb, they point out that this number is very small. why do you disagree with this? hey, i told you, look , i gave my expert opinion on all the exemptions that are being applied in the country , and i didn't say that i am against it. i said that if anyone working in the field of publishing can prove its positive effects to the ministry of culture and guidance, you the rules they put there are from the place of subsidy and from the place of the same tax that they paid they can give them a subsidy, give them a subsidy , expand their work area, and that subsidy is also exempt because the same tax

is actually happening from the place. i said that i am obliged to comply with the law. in the issue of press publications, the legislator emphasized that in the latest law , which is currently implemented and usable as the budget law of the year 1403 , the tax officials exempted the field of publications and the press. but he has made discipline the main condition of his work. well, i can't . in fact, as a friendly governing body this is happening and we definitely support it, but how profitable is this small number that mr. ali naghi himself said in the field of comparing the profitability of the activity that takes place in front of tehran university in the discussion of the cafe, and how profitable it is in the field of publishing. you see an economic activist, an economic activist, not someone who loves culture, be sure someone who loves culture. a person

who likes to discuss culture and economic discussion is placed in the second aspect of the issue , he will not change his type of activity under any circumstances, mr. mustafa, if you agree with the fair explanation, this is the friends you have are saying that this tax is much more unfair. you see that a bookseller or a publisher should work better to produce better books and have a better sales policy .

and if it has better sales, this will be unfair, because the ministry of guidance considers a framework, in those frameworks, whatever you do, merit and merit. and the type of book cannot be included in the type of translation, and this would be unfair. therefore , this type of tax exemption that the legislator has considered for the sale of books, in my opinion, is the fairest possible situation, because everyone has their own merits. he is earning that income and spending it on himself . i have a request, because according to what you said, hazrat ali, out of a total of 200 and now 40 and 50 countries that we have in the whole world, 33 countries have an exemption area.

as far as i know, most of the countries of the scandinavian region and the region where the people who have the most tax revenues of the country get their income from their tax revenues. the policy debate is actually the return of the same amount in their own work area. why in those work areas, why in you? those countries have succeeded in this and you announce it here that this cannot be successful. the comparison you make is not a very good comparison. look, in other countries, the desired capital is very high. the title of the book is comparable at all. there should be a new version. this is worrying. the legislator has given a financial exemption to prevent this process . you, the scandinavian countries,