yes, you are with the economy table. we want to talk about saman maadian. today's discussion is about taxes. let's see the first picture together. let me first discuss this point. the more accurate taxes are taken, this means tax justice, if it is established, there are many problems that there are a lot of objections that are being raised in the guilds, the trades, and the companies . don't look at it from this point of view, for example, you have to pay taxes . look from the other side. we do not accept the number we didn't have that much sales, we didn't have that much profit . he came and looked. some things have happened. sometimes, in the past years, there were people and auditors who, for example, had violations, or for example, you went to the

tax company in your region . if we connect to the mudia system and this happens 100%, i say let's look at it from this point of view, this will be solved together. in addition to the fact that we have stopped tax evasion, what should we do if you have not connected to the madian system yet, even though it is very it's late, but it should be what should we do? there are 5 steps. one is to become a member of modian system and create a store. get a tax memory from saman maadian's work folder and configure it under your store, the tax memory will be done, and finally, an electronic invoice will be issued, which means that everything is clear , which means that the tax organization will not be able to come and tell you that, for example, something that i have witnessed a lot if it comes , for example, i will say to the hairdressers guild, why do you have 3 chairs, what a beautiful decor you have, so it is clear that you have a lot of money, i will charge you more tax, no, you have a tax portfolio. everything is characteristic of chef.

how much did you buy, how much did you spend, how much did you earn, how much was it, so you should pay a fairer tax , let's see the next picture together, what exactly happens with this shopping terminal and mining system that we are talking about, what exactly does it do. there is a folder here, an electronic invoice is issued , there are a series of companies between the economic operator and the tax administration, this tax folder creates all the tax information. you will be recorded and sent there to the tax administration and so on based on what really happened, your tax will be calculated and it will be calculated for you. this is completely electronic , there is no operator intervention in it. let's see the next picture . this is where we said, well, if you become a member, this will happen to you, but if god forbid. you didn't want to connect like 200 government companies that have this complaint that the government itself is implementing this . if you are not connected yet

, what will happen to you? the first is that if you do not issue an electronic invoice 10% of the total amount of your sale without an invoice means the things you sold without an invoice, your sale means the total, it means the cost, and they have nothing to do with it . no matter how much you sold, you will be fined 10% , you will be fined 10% if you are not a member of the madiya system , do not use the end of the store, as well as 10% of the total the sales amount without an invoice is exempt from the exemptions that may exist for you or the collection of the sales amount through that account is for almost everyone, that is, if you do not need to issue an invoice , do not have a shipping system , do not have a unique code, do not do any of these things. a percentage of you will be considered as a fine that you have to pay at the beginning of the year, otherwise, other problems will arise, for example, if you do not come to announce that your trade union has been dissolved, a percentage of the amount of the invoice or what happened to you as a tax penalty.

they do the bookkeeping, they charge you, you have to pay a fine , and there are more details, you can search. we will also go to the program , we will talk, let's go see a report together, come back, ask your questions to the guest of the program and give you the answer. some tax audits go there. they say mr. tax how much do you pay if you give me 20 million tomans, for example, this 100 million tomans will be 50 million tomans . our auditors are forcing us. the basis of many complaints of these dignitaries is the same personal encounters or taste that happened in 1998 when the parliament approved the law of store terminals to eliminate the in-person visit of people to the tax offices of the government . the system of warehouses and store terminals takes us from the system of taste detection, in fact, to a central audit.

the fully intelligent provincial tax system, which the president had promised to implement from the beginning, let's go to the actual establishment. the smart tax system was launched at the beginning of this path, the maadian system, the maadian system started working in hamdaleh, and gradually from november 1, 1401, it was possible to send electronic invoices from my legal entities, from stock and over-the-counter companies, government companies and other legal entities. he made his preparations. new information from this system shows that among the 317 state-owned companies of the ministry of energy, 54 belong to the ministry of mining industry trade, 38%, ministry of jihad, agriculture, 25%, ministry of oil, 12%

, and ministry of roads and urban development, 5%. connected to this system and issued electronic invoices, and we are subsidiary companies of the ministry of cultural heritage and tourism. and handicrafts of the ministry of defense and armed forces support, radio organization, atomic energy organization did not send any invoices in this system. if we have stock and over-the-counter companies and they do not become members of the maadian system , they will be deprived of tax exemptions, zero rate and other restrictions of the direct taxes law. these fines are from the beginning of the dish. including real persons and they have the right not to issue their bills electronically in the modian system. narges meghazi of sed and sima news agency. well , we saw my colleague's report together. mr. mohadi, the head of the center for regulation

of store terminals of the tax administration, is present in the studio of the economy desk. in the other studio, the economic desk of mrs. meghazidi, the reporter of the economics department, who is now with the sed and radio news agency, is mr. eskandari, the center's economic expert. the boils will be added to the list if i reach them . also, greetings to all the guests of the program, i would like to start with kham ma azizi, because i will also report them. we saw it together, honorable lady , please tell me how the process of implementing the law has been so far. we saw it in your report. we saw it in your report. what is going to happen. what stage are we at now? we are witnessing the law of store endings and the madian system, but unfortunately, until the year 1400, the implementation of this law has not been seen. in the second half of 1400, the new government has started to organize card readers and payment gateways. well, the first phase is over , we have 19 million gateways. payment and card reader we have identified that some of them are inactive and some

of them are continuing their activities in a transparent manner. account separation has been done and personal and business accounts have been separated, and we have reached the stage where the company and the devices that must issue saman maadiian invoices must be connected. . you mentioned that 200 listed and over-the-counter companies and 200 state-owned companies have not yet done this. well, according to the law that the parliament has recently approved, the bill to ease the duties of the tax mare has again given this company and these individuals and legal entities the opportunity until the first of december. connect the system and issue at least one electronic bill in this system. otherwise. from january this year onwards, all the companies that were previously called to connect to this system will be subject to fines if they do not comply with this law, the fines, mr. mohadi mentioned in the report and repeated many times that some exemptions they will be mine and the incentives

will be removed from them. zero rate was applied for some businesses, which will not be applied if they do not do this, and 10% of the income of the bill. electronic and non-electronic items will be deducted from them. thank you very much for your explanation, ms. meghazi reporter of sada and cima news agency's economics group , mr. mohadi, please tell me how many connections have been made to the modian system and the end of the store so far? yes, in the name of allah, the most merciful , the most merciful, and the most merciful, i would like to say hello to your excellency and all the dear viewers of your program, that after the implementation. or the start of the implementation of the law of shopping malls and the maadian system, which happened in november of 1401, and with the calls that the tax affairs organization

made for the necessary implementation of the law for some classes or maadians. the maadian system actually continued on its natural path and this. it was happening in the form of implementing this law that until now that i am at your service, there are more than 70,000 companies. stock and non-stock companies, government companies and other legal entities were connected to the system and sent invoices . directly to the taxpayers' system , they have electronic invoices and approx. 10 million and i offer you 10 million and 599 a thousand companies

are actually sending invoices through our trusted companies, and about 21 maadians are also sending their electronic invoices to the maadian system through government systems, such as the saman system, the samaet tejarat system, etc.

this is almost the limit of not being able to connect according to the law. now we have approximately 200 government companies that still may not have taken the law seriously or due to other problems that those companies may have in connecting to the system . a question arises, for example, how? the state-owned companies themselves, which are controlled by the government, do not want to join saman maadian, then what is the expectation , for example, the people of biyaan business, biyaan private sector companies. come on, yes, the measures that are actually the same are the measures that we have actually

taken in the last few months. we have made a lot of efforts to enable at least state companies to connect them to the maadian system . some of these state companies have legal preparations. they have not been provided yet . there are various examples that i don't want to enter at the moment . for example, let's assume that we are the approval supervisor. note 5 of article 17, well, some of the state companies, due to this by-law and the clarification of their obligations due to the approval of this by-law , can actually connect companies that are actually oil companies, water and electricity companies like these. in this way, they have to express and connect , especially 490 has come to the market so far. how many legal firms can we say in total? let's say how many of them. suppose we can

consider our active legal entities to be around 300,000. in fact, we are an active legal company, and so far we have about 70,000 of these active legal entities. they joined the maadiani jirga, who are going to send the bill . in fact, the government stock and over-the-counter companies and other real people were not called by the organization, that is, despite the fact that the organization could have made arrangements for these people to speak and join the maadian system, this call was not made by the organization. but someone has come voluntarily, yes, willingly, almost approx. i might say that 5-10% of the taxpayers who have joined now are less

. who are real persons and have joined the system and send invoices, but do not have any duties, but not having any duties, you can almost say that there are about 8 million and 500 thousand real persons, so i want to point out this point. before you ignore this , how many electronic bills have been issued so far? the number of bills has grown significantly in the last few months. so far , our system has received more than one billion electronic invoices, but due to the validity mechanisms we have and the standard invoices, we accept them. in the system, more than 520 million

, more than 520 million of these bills are the bills we accept, which are sitting in the system . at first, we rejected the day , what will happen to these law firms that don't join ? then tell us what the real 8.5 million legal entities that are yours should do. yes, let me tell you that we are actually implementing we were the law, but in ways that the miners got into trouble, that is. the problems we face as the tax affairs organization , we actually listened to the problems that the merchants raised in the field of the implementation of this law, which caused us to

present a bill to the parliament under the title of facilitating the tasks of merchants in the implementation of the law of the shop floor and the merchant system. fortunately, with the support of the economic commission of the islamic council and the honorable representatives , on the twenty-sixth of july 1402, this facilitation bill approved and approved by the honorable representatives was placed in gharban this week. this week, it was actually approved by the guardian council. therefore, with the promulgation of the law, in fact, the law to facilitate the duties of the merchants in the implementation of the law on closing stores , the date when it will come into force and all merchants will be required to issue their own electronic invoices will be january 1, 1402, that is, if they are merchants, yes, if they are merchants who have until

now not connecting to the system or they had problems or actually. as they should not have paid attention to the implementation of the law, this task is actually mandatory from january 1, 1402 onwards, and if god forbid they do not connect to the membership system , do not send their bills. the crimes that are the subject of this law, which are the crimes that are the subject of article 22 of the law on shop legislation and the taxpayer system , will be subject to them, obviously, if you want one. one of the most serious crimes that may be committed by our suppliers due to not being connected and also not sending electronic invoices is that for all the invoices that they did not send and outside of this

system, they either make it available to the organization or somehow inform the organization. failure to send these invoices will result in a fine of 10% of the total sales identified outside the system. it is very high, that is, let's say that if a company has sales of, for example, 100 billion tomans in a year , you will have a fine of 10 billion tomans due to non-membership and non-submission? from that side, if in fact, in our seasonal transactions, yes, if in transactions in the system of seasonal transactions or the system, in fact, 169 real persons have registered information, or in fact, their buyers have come and registered in these systems, than in fact this amount

we can somehow identify their sales by using the databases that we have. connected in these seasonal systems, it is necessary to state the invoice and added value and these things or not, if they have to state and send the invoice through the maadiyan system, according to article 7 of the shop pani law, this issue is sufficient because in the system seasonal transactions should register their own information, that is, if it is registered in the maadian system, it is enough and there is no need to take any other action. really, what do they have to do with these 8 and a half million instead of 10? in fact, if no one has connected according to this law, facilitating the homework of the mare's homework is practically a face action. did not give and naturally, the tax affairs organization will not have a special encounter with these people until this moment, but from the date of 10th onwards, the organization can actually

consider all legal entities subject to sending invoices, therefore, legal entities are limited to this possibility and this in fact. requirement to send the form. this is the decision of the organization, based on the fact that relying on article 14a repeatedly, this should happen. on the other hand, you said legal, legal, but natural persons, natural persons, it is necessary to remove the concern of natural persons and business owners, etc. madian in fact, they usually fear that due to the impossibility of obtaining advanced technologies or

technologies that need to be connected to the system, they may not have the ability to work with the system, or for example , if it is needed allocate a store terminal for their own store, they don't know where to get this store terminal, at what price , and until the end, or some legal entities are worried that they don't need to go and hire an accountant, a consultation. in fact, they should hire the taxman and that's it the current economic situation is the only worry that confuses legal entities.

madian's assignments have included a privilege and a facility for legal entities in natural persons , natural persons according to an estimate and a quorum that article 14 has repeatedly considered for them is that they must state a sales amount. we should consider quorum as a quorum for them. the sales above which natural persons will be required to use the store terminal and send invoices

will be 18 billion tomans for the year 1402, which means that the quorum of the previous year means, for example, i say one, we have one, for example, i say , let's have a fruit shop, a gold shop, any class whose total sales in 1401, 1402, you say this limit for the next year, up to this limit, we oblige those who in 1402 yes, the trade unions of real persons who have business owners whose sales in 1402 are higher than 18 billion tomans are obliged to send electronic invoices through store terminals, from one ten.

their sales were registered for the tax affairs organization and it was determined that these 18 billion sales were passed naturally through the tax affairs system. they are being identified . it is clear who these real people are. they don't have to wait until the end of the year. if there are already 18 billion rejected by now, they should be declared on january 1, 1402 , and they are not very many. we estimate

how many there are. there are thousands of them, so there are not many of those who are included in this quorum. in fact , we do not have an exact estimate of the number at the moment, but it is about a few thousand, for example, suppose it is a few thousand up to 18. 1000 to 10000 real people at the moment every year , the number of real persons who are supposed to be added to the jirga of those who have to send invoices gradually

increases. and this planning is that we actually determined these nisabs in such a way that, for example, suppose that after 14 of us, a number of 90 percent and even more than those who were not in this jirga until the year 1404. let's provide them with the possibility and do more . you have the right to go now, mr. eskandari. well, before we got to our group, the traffic was very busy. we couldn't use them, but anyway. you increased this 18 billion tomans to 1404 , according to which law, according to the same article 14 of the provisions of the law on facilitation of maadian homework, in 1402, our quorum was 150 times the exemption subject to article 84 of the direct taxes law, which our exact estimate is about 18 billion tomans. .

in 1403, 100 times the exemption subject to article 84 of the direct taxes law, which depends on what number we see as the exemption of article 84 in the budget law of 1403. if, for example, this exemption for the year 1403 is 150 million tomans , this is the limit of the exemption amount. 150 million tomans with 100 become equal. this number will again depend on the exemption of article 84, which is determined annually in the budget law, and after 14 , there is currently a lot of opportunity for real maadis. yes, these real maadis and our real persons should not worry.

i would also like to point out one point to your service that if we come and identify these natural persons for the year 1402, for example , about 10,000 are actually taxpayers, these 10,000 taxpayers were obliged to pay us by our customs offices, our trusted companies. they were obliged to refer how many of these people to each general office of each trusted company to have a presence, in fact , they will take the requirements and provide the conditions in such a way that even these people above 18 billion tomans can be connected to the madian system , so there should not be any serious concern to connect to the madian system from the side of real persons. thank you very much , we will definitely have other programs on this topic, so that some of us will definitely be at your service. thank you very much for your company, god bless you.

in the name of allah, the most merciful, the most merciful, dear viewers, greetings to you. ok, welcome to the news of the stock exchange , the first phase of the dividend of justice shares will be paid tomorrow according to the head of the stock exchange organization, at this stage, according to the assets from 736 thousand tomans to 1 million and 385 thousand tomans , the shareholders' account will be deposited first.