thank you for your support . today is saturday, the 13th of august, the 28th of muharram, the 3rd of august. in tehran, the sunset is at 196:00 , the maghrib call to prayer is at 1926:60, and the sharia midnight will be at 23:23. be a viewer of the mid-day conversation hosted by my colleague , mr. bozor nasr. greetings to you, mr. sadeghi . i offer my greetings, courtesy and respect to all the viewers of the economic table program, as announced by the tax administration and in the news, and you must have heard it on august 15th. tomorrow, not the day after tomorrow.

the deadline for completing the declaration of business owners the use of the benefits of the 100% material discount, which we will explain in detail in the service program , what are the benefits of this material note, which jobs can use it and what incentives can they use. there is another point that we will talk about in the program today. kurds, regarding the tax system , you know that it was approved in many programs since 1401. we are talking about it in 1401. who must issue an electronic invoice, if they do not do this, what will happen to them, which of the business owners must issue an invoice now to issue electronically, how much of the sale 43 and all other questions that we will answer in this program, here in our studio mr. mohadi , the head of the regulation center, the spokesperson of the general tax organization, and also mr. taheri , the honorable representative of the islamic council, we will talk with them if if you are interested , stay with us until the end of this discussion and get the answer to your tax question

. follow the economic desk on the news network . let's start and answer all the questions you have i did. let's ask them, my colleagues in

the macroeconomics group of sada and sima news agency, prepare a report , review the process of approval and implementation of the saman maadian law, we will see it together , we will come back and start the conversation, god willing, the paper files that will replace the employees of the tax offices. we still have the problem of space. part of the problem is due to incomplete execution of the election processes. in 1998, the islamic council passed the law on store terminals. according to this law , all provincial tax processes had to be electronic, but this law was passed until 1400 it was not very effective. the 13th government started working at a time when the legal deadline for the completion of the stores and the logistics system had ended , but almost no serious progress had been made in this field. in the first step, the 13th government

completed the implementation of this law, connecting kartkhans to the tax file. 8 million and 900 thousand payment instruments were deactivated. the second step was to set up the modian system so that economic activists can issue invoices. maadian system started working thanks to hamdallah. little by little, economic activists entered the shipping industry. until december 1402 connection to modian system for all economic operators. it became mandatory that the number of active folders that exist in the system today is more than 9500 thousand active folders for maadi, the number of electronic invoices that we have received till today is 979 million invoices, the system is supposed to be implemented by the end of this year. taxpayers are very important. now you said, god willing, we will hear this until the end of the year.

we hope that the winter deadline, which ends at the end of march, will help us complete the system in 1403 along with nowruz next year. creditors and the end of the sale. now, here is the government board of july 1403, the implementation of the important law of store terminals and the warehouse system, which we received from the progress of 10%, and alhamdulillah , it is more than 95% progress. an electronic form and an estimate should be issued . well, we saw and heard my colleague's report together , mr. mohadi , please provide the latest statistics. yes, in the name of allah, the merciful, the most merciful, i also

offer my greetings to mr. doctor and to all the dear viewers of your program. it is experiencing an improvement of almost 100%, in the sense that the maadian system, which should have the ability to receive electronic invoices from the included maadians , has this capability and can receive electronic invoices well now that in fact, i have a report for you. i believe that approximately 187,424 natural and legal taxpayers are sending electronic invoices to our system

. in fact, the progress is very, very good progress, in my opinion, if we want to look a little more specialized in this area , legal entities that are sending invoices. compared to those who actually have a bill of sale , so to speak, as a potential seller of the bill if we want to take this ratio, this ratio is approximately between natural and legal persons, if we want to take it, it is almost 70, that is, 70% of the miners who potentially

had sales invoices in the past periods of value added tax, and the information according to the makers . the tax authorities are now sending us their invoices through electronic invoices and through the maadi system . if i want to tell you about the share of the exchanges, what share of the exchanges is this way, for the first period in the fourth period of the year 1402 means the fourth period of value added tax in 1402. in fact, for the first round of the taxpayers' system , it reached the operational stage, that is , the electronic invoices sent by taxpayers were included in their default declaration, if we want to base it on about 40, that is, more than of the 40% of documented sales, the sales stated by madian

were documented in the form of electronic accounts, and about 33 purchases were documented in the form of electronic accounts, which, in my opinion , shows a very good progress. and god willing, in future periods and this period it has started, that is, the first period of value added tax in 1403, god willing, we will see more progress . how many real and legal entities are there statistics that have not joined and issued electronic invoices so far? let's look at the freight forwarders in this way: invoice type one, which actually includes the identity components of the buyer, invoice type two, which includes items and information related to the goods, but does not include the identity components and identity items of the buyer, and invoice type 3, which this

bill is the same as the receipt of cooking devices and people they are using it if we have type one and type two bills. and if we want to consider type 3, we get the information related to type 3 invoices or type 3 bills, which are card reader bills, from the central bank. in fact, the taxpayer system is receiving. therefore, we have seen a number above 90% that we can join the yadin system if we want. yes, yes, in the form of fasting and online, in fact , this is available to the tax affairs organization . if we want to consider only type one and type two bills, of course this is limited to those who only use this type of invoice, that is the number that i presented to you , that is, about 70%. compared to our potential freight forwarders, the freight forwarders are the freight forwarders who

send electronic invoices of type 1 and 2, so that means 30 % will not issue invoices. due to the conditions that we have , we provide them with various trainings that we provide them with, the service desk that we provide them with various tools, including , in fact, the use of reliable providers. tax and installment services in terms of. let's ease the conditions. in order for these people to trust, they said and they didn't send their invoices . i was checking the last statistics that i had today . the government has made a very good progress . in fact , there are very, very few people who join, which of course are generally those who , perhaps, because of the problems they have in sending their invoices, not because of maadian's system. yes, but they themselves feel that they cannot pay the bill, maybe because of your lack of knowledge

there is such a difference, like not implementing note 5, article 17 of the value added tax and ghusl law , i may face such problems that there are people who do not do this, can you name them ? the companies are not doing their homework, but they are very few. thank you , mr. taheri. in your presence now, mr. mohadi, i will give an explanation as a preliminary. in the name of allah, the most merciful , the most merciful, i have a greeting and a good time, at the service of dr. mohadi hazrat ali and the respected viewers. we respect all the relations . please watch it again, because now it's a public tv program. please allow me two or three minutes to tell you about the tax system and the end of the store and the concern that the parliament has about this. well , in our country, taxes were done in an audit-oriented and self-declared manner, and the methods that exist now, in

the past years, we thought that we should go towards receiving smart taxes, like the rest of the world, the first thing to do in the law. it was discussed about article 169 and later repeated article 169, which was done, repeated article 169 was that thirty different systems should be connected to taxes. then a there should be a software here to calculate the tax based on the data of different places and the person would not have a role anymore. later, more advanced than this law , the beginning and ending system of the store came, which does not need to be implemented 169 repeatedly, all that he wanted to do. it does, so what we are looking for is based on the system and without the intervention of individuals. let's calculate the tax for different people and find out that this is the whole story. well

, this law was supposed to be implemented in may 2018. i remember when we came to the parliament in 2019 being a member of the main commission of 90 on the industrial commission , the first thing that you actually do in that commission is to repeatedly follow up on article 169. it was older than this, and now there is also the tax system and the store terminal. well, i have corresponded with the tax affairs. at that time, we want to see how the progress of this will be. they gave me an answer . i saw a file. these systems are related to taxes. in the parliament of the commission of principle 90, where the correspondence was kept there, it was almost 2 to 100 pages, each of which was maybe a thousand pages. i went and looked 5 or 6 years ago. and when he wrote the letter, the answer he gave was no different from what i had given seven or eight years later

, that is, the progress of the work was very little, the official justification and the work did not go forward. tax should be smart, and it was seen in the law that if this work is not done, the loss and damage that will be caused to the treasury and so on should be paid by the person causing the loss, who could be the tax chief. we said, sir, we will introduce you to the judiciary, why this was not implemented, it is not acceptable to the houses, even your letters were like 5 years ago, now at least say this much it has come to the fore, and now in the current government , when ayatollah raisi's government came to power , this was one of our serious demands from the so-called friends. i am going to tell you now , so why is this so important now, we in

the parliament are looking for this to be done , almost from all the presidents. in terms of taxes, for example, three or four tax chiefs, whose experience has increased , their literacy in taxes has increased, i heard that tax evasion is now the basis different taxes are different, for example, in taxes for value added, taxes related to production , but we want to get an average, if we get the taxes right, not to increase the tax base , only those tax evasions, those that we cannot get, get them now, tax revenue in in some places, it increases up to 3 times, in some places it increases up to one and a half times . what is the situation in our country now? we are worried about the budget deficit. our tax revenue this year for 14 is around 125. for example , how much is the total budget of the country? it is almost half down now

let's leave the oil and construction sectors aside from the so-called operational balance of our deficit, almost around the edge. it's not too much, but if we can't sell my oil , we have predicted so much that we can't sell bonds and such . in short, a number, for example, 50,600, surely we have a budget deficit . if it can play a role, we can get that 10% , even if we are not literate ourselves , there is no problem, we have capable companies. this part was very disturbing in the previous episodes this was the work of talking to the people, and the so-called producers, this is going well , the more work is done here , there is still a lot of weakness, in my opinion, the second part is over 50% , there is still work to be done on the second part, as i said, from 30 percent, for example,

there is no invoice in purchases, or in sales, for example, saying 40 leu means that it is about 600. the issue is that there is still a lot of work to be done, and forgiveness should be done with culture and explanation . at the end of the day, i will forgive, in fact, with the pressure and force and fines that exist. i assume that as you issued more details , i would like to inform you that in order to implement article 3 of the law on facilitation of freight forwarders' tasks , it is actually necessary to implement the law on store terminals. and it obliges the tax affairs organization, based on the information that the miners send to the mining system and through the mining system , to exploit it in such a way . in fact, the old law requires the the declaration was submitted by maadi that the maadi should come by themselves at the end of each period based on the purchases and sales that they have and

invoices and documents that have declaration statement, but here the activity is actually reversed. in what way in this way, every carrier that sends electronic invoices, those electronic invoices and its tax implications, its price, its tax will be provided to the carrier in the form of a pre-completed declaration, so- called default declaration. takes now, if madadi did not have an account statement outside of the system, based on this, in fact, system calculations will be done for him and it will be provided to him as a completed statement. he confirms and returns it to the organization, but if part of his information was outside the system , he enters the information outside the ram system in the column outside the system and returns this declaration to and returns it to the organization of affairs. this tax declaration is called the default declaration. the unremarkable point is that many progressive countries in the field of tax system

are actually gradually approaching this pre-completed declaration or default declaration that we are implementing. maybe many developed countries are doing this now therefore, this happened for the first time in the fourth period of value added tax in 1402 , and it had a very, very good output, and the efforts of our friends in the tax affairs organization were actually implemented for the second time and for the second period in the spring tax period. added value 143 we see the default declaration, but there have been some successes compared to the previous period, the materials can actually compare and testify to the fact that in a simple user environment, this declaration is very user-friendly and attractive with expression and in in fact, the literature is more fluid than the declaration this declaration itself has guidance, in fact, they can use that guidance for the first time

in full, in fact, before the tax affairs organization provides these declarations with the term default declarations and relying on the information and he wants to provide the documents on the information of electronic invoices to the carriers , he has provided them with the training videos, in fact , 15/26 or the communication center. our people are at our service 24/7 to answer their questions. in addition to that, we obliged the offices of kalmon all over the country to have tables they put the service in their different offices to answer this issue and in a way it can be said that we facilitate the conditions for actually issuing invoices and using the information of their electronic invoices that are included in the declarations. the default is showing a point, mr. taheri . please mention that according to the statistics you gave , there are 40 sales and 33 purchases. electronic invoices will be issued. your prediction is that when will these numbers you announced reach 100 per shower? yes, we

are at your service. let me tell you, this has a point it is noteworthy here that according to the law on facilitation of maadian homework, the effective date of the law was from january 1st, that is , this law came into effect immediately from january 1st, 1402, and we are for the same period that the education law actually came into effect for the first period. we came and displayed the so-called statement and provided them with a pre-assumption statement , so for the first period , this was actually the movement to begin with. a thousand actually stomach according to the statistics that i presented to you , we have 18,750 restaurants that have sent invoices

, so this process is a cumulative process and in fact the restaurants have, so to speak, a restaurant system , from the restaurant side and from the restaurant side. issuing the bill is charging fines, density charges, etc. as you mentioned, how much of the total is how much of your total service in the last two years, in the last two years, until today , at least one declaration, in fact, a value added tax declaration, so-called, or registered they have information in our seasonal trading system if we consider maadi as potential suppliers , it can be said that 70, 67, 69 , 70% of maadi have actually come and are sending

invoices based on the information that we have from our system. we are also talking about how, for example, which of the guilds should state and start that they were supposed to create an electronic invoice, which is a connection between your system and the system of the trade community. let these systems be established and connected with the maadian system. where did they go? yes, at your service i would like to say that this process is continuing . our mineworkers, the few mineworkers who are left , are actually sending invoices to the system . a very good thing happened with the interaction we had with the trade society system. which can meet the conditions for sending the invoices according to the standards of the tax affairs organization for those people and those people. in the system of the business community , it is possible to provide the possibility that the bill will come.

through the system of the trading community, for the maadian system , they should actually have a structure between the two systems. yes, of course , there are some problems , but it is still in place. from the side of the trade society system to the year system, it was about 34, the latest statistics, the latest statistics are now about 34. thank you very much, mr. taheri.

i would like to ask you to tell me about the performance guarantees . last month, according to the sessil law , everyone was supposed to speak, but it seems that according to the statistics mentioned, 70 came out of 30, for example, in the field of business, 35, for example, goldsmiths came, and the rest 65% of them did not come, see what the guarantees of implementation are. december was not the original month. i said that the law was from 4 years ago, but the governments have a certain amount, of course, we have the right to request that this be delayed. now there are various reasons . it has been person-centered, it has been eliminated people and the arrival of systems may

be equal to 95% in terms of financial transactions and taxes. our emphasis in the implementation of this law has always been that you must implement the whole thing, you may fail at all. they used to say this , i used to say, for example, i make a purchase or, for example , i make a card to card, it is 100 tomans or something that the bank takes, it takes an amount

, an electronic invoice should come, what is here now? finally, the bank has now earned some income, various small things. which was raised if we want this law to be implemented well it should be implemented quickly. may it come to the country soon. we have to start from the beginning, as the lawyers say , this is usually the case in bursa, and places that have a lot of transactions, for example , referring to gold dealers. well, for example, compared to others , they say that around 22,000 gold sales, this is 22,000. gold seller. all of them are related to a bank , for example, there are maybe 200 of them . go and see them. finally, at the end of these gold sales, let's assume that the total sales of one year are 100 d. consider these , for example, how many tons of gold have been sold. to the people, well, this it should be balanced, so it is clear how many tons of gold they bought from this banker. you can go and look at the electronic invoice of this bank . you can't even see how many kilos were sold. how many tons were sold? because money

cannot be exchanged at all, there is no invoice there. they sell it as a precaution, that is, the gold seller goes there and says , "i want, for example, 10 kilos of gold . give me 10 kilos of gold, then i will give you 10 kilos of gold . now, for example, they may draw a card for 10%, 5% of my money, so that it is not zero. tax means a large part of the tax, which, for example, i say should be in fact, the chain should be done when it is completed, it will be seen here or discussed for example. you mentioned data exchange with my trading system . i would like to share one thing here. for good governance in our country, we need to exchange data . the tax affairs organization must collect various data, for example, car information from the police force.