Economic Number - Obtaining an Economic Code - Economic Code
Economic activities are performed in different ways in societies. The support of persons engaged in economic activities as well as the supervision of economic (commercial) activities requires the identification of active persons in this field. One of the benefits of obtaining a license for business activities and paying government fees in the form of taxes and preventing unhealthy competition and efforts is one of the benefits.
In addition to the registration process of companies and receipt of business cards, it is necessary to obtain an economic code number. Therefore, by using the relevant regulations in the relevant units of the Ministry of Economic Affairs and Finance, writing and providing an Economic Inventory Guide for those who need finding the relevant information was accomplished.
- Persons obliged to obtain economic numbers: All legal persons who are engaged in the production, assembly, import and export, distribution of any kind of goods and services, as well as all individual persons who are engaged in the above affairs and who hold a business license or work from the relevant affiliate or have a business location and qualify for an economic number. It is worth noting that one of the above conditions is sufficient for individuals.
Generalities about the economic code:
- Activity license: A work permit is a document according to which an individual's economic activity has been approved by one of the competent authorities, such as a pharmacy license from the Ministry of Health or a business card issued by the Ministry of Commerce or Poultry Activity Practice of Jihad or the certificate of industrial activity (workshop or factory) by the Ministry of Industry or business licenses issued by the trade unions or the introduction of the organization of the budget plan for contractors or other relevant authorities.
- place of business activity: The place of business is referred to a business unit that is designated by the municipality or other legal authorities as the location of the business and the relevant activity is carried out with or without a license (e.g. contracting office or brokers or similar occupations, which are done without a license, and, pharmacy or some other occupations where the place of business is necessarily accompanied by a license. This place is provided on permanent or rental base to the applicants.
- Bank statement: The amount of bank deposits in all cities will be deposited into the account No. 523 of Treasuries through one of the branches of the National Bank by applicant.
- Economic Number Prints: This refers to a sheet issued by the computer before the issuance of the card, which includes all information of the applicant, including identity and tax, is used as receipt which is presented by applicant and taken by post officers and archived in the applicant file.
- Economic card for individuals: The colors and the shape of the new card will be different from the previous one, and a 2 x 3 applicant photo, family name, economic number, business address, and applicant's tax number will be included.
- Economic card for legal entities: There are also changes in the legal persons’ cards. The difference is that there is no picture and the type of legal person was also inserted. In the event of coordination with the car service, the card will be issued to legal entities by laser.
- Required documents for Individual Persons:
The documents include the form of information, identity card, (original and copy) bank note, business license or business location document (official and non-official), and three pieces of photo 2 * 3 which, if you have an economic number, are inscribed behind the photo, otherwise, ID items is inserted behind it, as well as the photocopy of an economic card or a computer key (for economic number holders) is delivered to the tax section of the region.
- Required documents for legal entities:
These are the form of relevant identity information, advertisements in the official newspaper and banknotes, and photocopy of an economic card or a computerized podcast (for economic number holders). Legal entities do not need photographs.
- Tax payer applicant:
Taxpayer applicant by checking the conditions set forth in the notice published in the well-known newspapers and the executive order of Article 85 of the Law on the collection of certain state revenue and consumption in certain cases, if the conditions are met, separates the form the relevant identity information from the newspaper or takes a copy from the sample form, and after completing the part related to himself and attaching a piece of photo to the identity form, along with other marks of delivery of the relevant tax field, receives the receipts. After examining the field, the economic number will not be allocated to documents that are incomplete, and the documents and bank records will not be refunded. In the case of legal persons, it is also the same as the individual persons, with the difference that, in the case of changes, the form of information identity changes must also be completed by the party. The legal entity, if he has a statutory account and is approved by affiliated affairs, can apply for an economic number by referring to the tax fields.
Tasks of Tax fields:
The tax field is first required to match the contents of the item in the form of the identity information with the documents, in particular the copy of the birth certificate, with its original, and, in the case of complete compliance and absence of forms, the photocopy of the legal document is sealed and after completing the relevant information items confirms the accuracy of its contents. Then, submits it to the audit authority for approval, and the audit, after checking and being assured, confirms the correctness of the contents of the document and signs and seals the specified section.
After confirmation of the head of the tax office, he will register the form of identity information in the indicator book and finally submit to the applicant after signing and sealing as a receipt. If the place of activity is set in form of ordinary lease, the lease must be separately audited by the head of the audit, entitled "The location indicated in the lease is a commercial place and the place of business activity and corresponds to the relevant address in the relevant tax file". Then, it shall be signed and signed. The tax field should be classified by the compilers after collecting the documents in two separate sections based on documents that have economic numbers and documents that do not have economic number (in relation to those who have never had economic numbers), and after listing, submit them to the Information and Tax Administration, or to Supervision and monitoring, on case basis.
Duties of Information Services and Tax Services (Supervision and Monitoring):
After receiving the documents from the field, they should be classified and together with the list sent to Tehran of Information and Taxation Services Office by means of an interface or post. Classification of documents are proceeded based on tax domains, separation of documents of the applicants who has an economic number and whose without the economic numbers by the mentioned offices and is sent along with a separate list. Given the importance of the responsibility of the interlocutors, the choice of these people is of particular importance.
Functions of Asset inlands:
- The tax inlands are required to proliferate the identity and legal forms of the individual and legal persons to the required number and to complete it in the tax field. It should be noted that only those items that do not have an economic number receive the relevant identity form from the tax field.
- The tax inlands are obliged to proliferate the last executive instruction under Article 85 of the Law of collecting some government revenues and use it in certain cases under number 21567, dated 28/6/75, and install it on the board to be seen by the applicants.
The said guideline is as follows:
The executive Order Article 85 of the Law on the collection of part of revenues of the government and its consumption in specific terms, adopted on 28/12/1373 by the Islamic consultative assembly
(Economic Number Regulation)
By virtue of Article 85 of the Law on the collection of part of revenues of the government and its consumption in specific terms, the following shall be notified to the concerned persons:
- Persons required obtaining an Economic Number:
- All legal entities engaged in manufacturing, assembling, importing and exporting, distributing any kind of goods and services.
- All individual persons who are engaged in manufacturing, assembling, importing and exporting, distributing any kind of goods and services, and having a business license from the relevant authorities or having business premises.
- All persons who are subject to Articles 1, 2 and 4 of Article 2 of the Direct Tax Code as adopted in Esfand 1366.
Note 1 - Branches or subsidiaries of the persons mentioned in clauses (A.3) and (A.1) of this instruction in Tehran or other cities are obliged to use the economic number allocated to the ministry, institutions, institutions, etc. Centralized according to the case.
Note 2. The purpose of the business license is from the relevant authorities, all the licenses issued for the business, the Chamber of Industries, Mines, and Merchants, Ministries or other competent authorities.
B-Who is not obliged to obtain an economic number?
- The mosques and religious places.
- Individuals persons engaged in artistic activities, such as filmmaking and related activities, design, calligraphy, painting, writing, translation of books, graphics and editing.
- Individuals Persons who are engaged in research activities or technical consultancy, including faculty members of universities and higher education institutions.
- Trade unions (according to Articles 4 and 23 of the trade union law, unions are not allowed to engage in economic activities).
- The individual persons who engage in the operation of the contractor and do not have the conditions specified in paragraph (a) to (2) of this instruction, provided that the value of the contract or the amount of the total amount of their contracts in one year is not more than fifty million IRR.
C-Duties of related persons:
- All legal persons who are obliged to get the economic number in this order are required to submit the copy of the announcement in the official newspaper and the bank bill for the deposit of 5000 IRR to the current account related to the relevant tax field and to obtain the number Economic action.
- All legal persons who are required to obtain an economic number in this remittance are obliged, by presenting the copy of the home page of the birth certificate, the business license copy of the relevant authorities, or the document of the rental document or the document of ownership, as the case may be, as well as the bank bill for Deposit of 5000 IRR to the current account related to the relevant tax field and apply to obtaining an economic number.
- Note 1- The license or business of the individual persons issued by the relevant authorities should be issued or renewed or renewed this year and otherwise the credibility of the license or business from the relevant issuing authorities in the current year should be Approvals should be made and in cases where the individual persons are not licensed for business but have a place of business, the relevant tax authority should confirm the employment of the applicant.
- All legal entities subject to clause (A.1) of this Order and all individual persons subject to paragraph (a) of this Guideline are required to supply and sell goods or services from the sales invoice in the year of 1371 and the notice Subsequent publications have been published by the Ministry of Economic Affairs and Finance in the current issue of the current issue of the country, and on the invoices, the economic number of the seller and the economic number of the buyer will be included.
- Any person referred to in paragraph (C-3) of this instruction is permitted. In addition to the contents stated in the billing form, in accordance with the type of activity and needs, any information in the form of a column, row or item on the invoice Insert the size and choose the size of the dimensions (length and width) and the number of copies of the invoice with the seller. The group of taxpayers who received the license of item 3 of article 95 of the direct tax code approved in March 2007 from the Ministry of Economic Affairs and Finance on the use of computer systems may include the form of their sales invoice, the number of machine guns in accordance with the example of the ministry According to the provisions of Article 169 of the aforementioned law, the aforementioned laws and regulations provide for the use of printer machines and, otherwise, they are required to have a printed bills in accordance with the relevant notices.
- In cases where the distribution of goods or the provision of retail services is done in such a way that the issue of the invoice is virtually impossible (such as how the food is sold in the stores), the issuance of an invoice with the economic number is not required, but in cases where the invoice is issued, inserting the economic number of the seller in the aforementioned bill is mandatory.
- In the case of a contract and other types of transactions, the individual persons subject to clause (A.2) and legal entities subject to clauses (A.1) and (A.3) of this instruction and other legal entities, whether commercial or nonprofit As the case may be, to enter their economic numbers and the parties to the transaction in the contracts and payment documents, except in the cases referred to in paragraph (B-5) of this instruction regarding the contracting of individual persons in accordance with paragraph (d-5) of this instruction .
- Selling any kind of goods through bids, provided that the amount of the auction is more than 20 million IRR, is subject to the provisions of this guideline.
- If the sale of goods or services to final consumer is not mandatory, the economic number of the buyer is not required.
- Vendors are required to view the principal of the economic form of the trading party and comply with the specification for accuracy.
- Anyone who is in charge of this directive is required to declare the address of the change of business or any other changes, as the case may be, within a maximum period of one month, to the relevant tax field.
D- Third parties duties:
- The Iranian customs office is obliged to obtain the economic number of persons, including legal and legal ones, when providing services. Regarding the establishment of customs declarations, the insertion of the economic numbers of tradesmen and customs officers on the letters of this notice is mandatory (the subject of the draft directive 20419 dated 24/6/72), and all ministries, institutions, companies and government agencies are required Observance of the provisions of the Circular No. 29333 dated 24/8/72 of the Ministry of Economic Affairs and Finance, which was issued pursuant to Decree No. 14156 dated 25/2/72.
- Banks are required to insert the economic number of the transaction in any type of service contract and purchase goods from individuals, whether individual or legal.
- The individual and legal persons referred to in paragraph (c) of this Guideline are required to summarize current information about their transactions, including sales transactions and purchase transactions, as set out in the notice dated 10/30/72 and the next notices of the Ministry of Affairs Economic and financial assets are advertised, prepared and adjusted in Tehran for the Directorate General for Information and Taxation Services and in cities in the relevant economic and financial affairs departments.
Note 1: The individual and legal persons referred to in paragraph (c-3) of this Guideline shall, in the cases referred to in paragraph (c) of this Guideline, establish a list of final consumers and, in accordance with the provisions of paragraph (d) of this guideline delivered.
Note 2. If the individual and legal persons in paragraph (c-3) of this instruction set out the summary of current information regarding their transactions on magnetic tapes or computerized discs, it is obligatory to order the instruction issued in this connection from the General Directorate Receive information and tax services and fully comply with its provisions.
Note 3: Based on the agreement with the post office of the Islamic Republic of Iran, the relevant persons can use their postal services to list the summary of their transactions, if they are complete, or the magnetic material containing their current trading summary information by mail to the related centers.
- Consultations and / or financial managers are required to disclose information about their purchases, as well as information on service contracts and contractors, in terms of payment of prepayment amounts, sums of money, definite payments and payments from the place of payment. Also mentioning the gross amount paid before deducting any amount of tax or premium or other amount in a legible manner on the basis of relevant information and preparation of each month, at least within a month in Tehran at the General Directorate of Information and Tax Services and in Cities send to the departments of economic and financial affairs.
- The contractors referred to in paragraph (b) of this paragraph shall not be obliged to provide an economic number on the condition that they submit and submit a picture of the contract between the taxpayer and the taxpayer, subject to Article 104 of the Direct Tax Code, adopted by the employer in Esfand 1366.
- If it is required to refrain from printing the invoice or invoice for the sale of goods or services without the economic number and exact address of the applicant on the invoice (subject to the Ministry of Culture and Islamic Guidance Circular No. 8110 / 134, dated12 / 6/74).
E- Offenses related to Economic Number:
- The use of legal and real persons by the economic number of others under any heading is unlawful and contrary to the rules and the tax shall be paid up by the owner of economic number.
- Any forgery, fraud, abuse and collusion in relation to the economic code is contrary to law and will be handled by the offenders in accordance with legal regulations.
- Receiving any additional sums plus the value of the goods in order to enter the economic number of the seller or not to enter the economic number of the buyer is contrary to the rules and the rules will treated against the offenders.
- Failure to comply with the provisions of this instruction from the relevant persons, such as the failure to provide him / her, or the inclusion of the economic numbers of the parties to the transaction on the sale of goods or services, is in contravention of the provisions and causes treatment against the offenders.
Note 1 - If the seller refuses to provide his economic number during the transaction and offer to submit the economic code to receive more than the actual sum, the purchase of the goods without the seller's economic number is permitted provided that the transaction report and the seller's refusal to provide the number is given to General Directorate of Information and Tax Services in writing and documentary, within a maximum of one month.
F- Penalties for Offenses of Economic Number:
In the event of non-compliance with the provisions of this instruction by the relevant persons, the Ministry of Economic Affairs and Finance and related organizations shall reject to provide any facilities to those persons. Failure to issue an invoice or not to enter the economic number, as well as non-compliance with this guidance, will, in addition to the invalidity of the relevant tax offices and the offenses set forth in article 8 of the Government Toll Law, be subject to the following offenses:
- First time, a fine equal to twice the amount of the transaction.
- Second time, shut down the place of purchase or stop the activity by case for 3 months.
- Third time, imprisonment, from three months to six months for offenders and for legal persons will be executed for the director or responsible directors.
Mr. Mohammad Khan, Minister of Economic Affairs and Finance
(A) What the legal entities shall provide to obtain an economic code?
- Request of company in writing.
- The official newspaper in which the company's announcement is included.
- The payment bill for 10000 IRR to account No: 523 of the treasury through any branch of the National Bank of Iran for issuing the economic number.
- A copy of the ID, from all pages.
- The set out form of the identity information of the legal entities (as per the specimen)
- Copy of previous business card or digital bill.
After the card has been prepared and the form has been completed, the legal entities established by the director or the lawyer and submitted to the company's seal and submitted to the relevant tax field, and the tax audit after the control of the documents is delivered to the office of the registration and the receipt is presented to the taxpayer. And then, the documents are sent to the Department of Surveillance and after the documents are reviewed by the General Directorate of Information and Taxation Services, the Economic Issue Office, and the above-mentioned office issues the Economic code card and delivers to the taxpayer. If, after issuance of the economic number card, any changes happen in identity information of the legal entities, the relevant form must be completed and delivered to the relevant field or the card issuing office with required documents.
(B) What the individuals shall provide for obtaining the economic code?
- The written request of the person.
- Copy of license.
- A copy of the ID, from all pages.
- The payment bill for 10000 IRR to account No: 523 of the treasury through any branch of the National Bank of Iran
- Completion of the form of the person's identity information (as per specimen)
- Photo 2 * 3 of applicant (three pieces)
- Copy of previous card or digital bill (if a card is previously delivered).
After completing the above-mentioned documents and completing the form of the identity information of the individual persons and signing them, they will be transferred to the relevant tax field and the tax auditor after the control of the documents and registration in the office of the department will issue the receipt of the documents and present to taxpayer. After the documents are received, they will be delivered to the Directorate for the Supervision and monitoring, and the said department, after checking, will send them to the General Directorate of Information and Taxation Services and the Economic Number Office, and the said office will, after reviewing them, issues the Economic Number card. . If, after issuance of the economic number card, any changes happen in identity information of the individuals, the relevant form must be completed and delivered to the relevant field or the card issuing office in order to take action to record the changes and modify the card.