Iranian National Tax Administration

Electronic and intelligent systems of the Tax administration

Taxpayer portal

This portal has been designed and implemented to fulfill the objectives of the Law on Store Terminals and has the capability to effectively share information between taxpayers and the National Tax Administration. Entitled “Taxpayer Portal,” it serves as the last point of contact for registering the issuance and receipt of taxpayers’ electronic bills and is one of the main components of the smart tax portal.

Issuing a certificate subject to Article 186

This portals purpose is to electronically receive requests and respond to questions concerning the issuance of business licenses or business cards under Article 186 of the Direct Tax Law. This approach makes it feasible to systematically investigate the taxpayer’s status regarding the presence of a fixed debt that has not been settled or arrangements made for payment.

Quarterly transaction reporting This online portal streamlines the process of submitting your quarterly transaction statements to the Iranian National Tax Administration. This portals design and implementation aim to get taxpayer transaction data. In the event of non-submission or late submission, the quarterly transaction statement portal facilitates the computation and imposition of fines in compliance with applicable laws.

Submit a tax complaint

In compliance with Article 238 of the Direct Taxes Law and the executive orders of that law, a complaints portal has been developed and implemented to electronically receive complaints from taxpayers.

The goal of the complaint registration portals design and operation is to improve stakeholder satisfaction with the tax portal by collecting and registering complaints from taxpayers and other individuals regarding the National Tax Administration executive processes.

Register for economic code online

This user-friendly online portal enables all individuals, businesses, and associations to electronically file their documents without physically visiting the tax offices. Upon completion of the registration and verification processes, these individuals receive an economic code that allows them to be recognized as taxpayers in the nation’s tax portal and establish an electronic file via this portal.

Tax on uninhabited properties subject to frequent article 54

To calculate the tax on unoccupied houses for more than 120 days per calendar year and in cities with a population of more than 100,000, this portal was created and put into place by Article 54 of the Direct Taxes Law. It is based on the nation’s National Real Estate and Housing System data.

Tax on real estate and luxury houses

This portal was created and put into place by the annual budget regulations. It also computes the tax on expensive properties based on the data it receives from the real estate registration organization and considers the circumstances under which the relevant taxpayers will be subject to the tax. The system mentioned above includes the ability to file an objection if the taxpayer refuses to accept the tax and the procedure for tax collection of expensive real estate and associated executive activities in the event of nonpayment of tax.

The system of Article 187 (property transfer)

This system was designed and put into place to decrease referrals, streamline property transfer computations, and raise taxpayer satisfaction by outsourcing tax certificates on the transfer of residential and non-residential properties in notary offices across the nation. One notable feature of the system covered by Article 187 of the Direct Taxes Law is the notable expediency with which real estate transfer certificates can be issued. 

Tax on luxury cars

This system was designed and implemented under the tax computation for high-priced vehicles, considering the tax responsibility circumstances for the applicable taxpayers as determined by the annual budget regulations.

The aforementioned system includes the ability to file an objection if the taxpayer refuses to accept the system and the procedure for tax collection on luxury vehicles and associated administrative functions if taxes are not paid.

Payment of car transfer tax

This system, designed in accordance with Article 42 of the Value Added Law, facilitates the electronic payment of car transfer taxes. The aforementioned method has enabled the central electronic payment of vehicle transfer tax nationwide, facilitating the collection of taxes subject to Article 42 value-added and preventing infringements on the rights of the government. This nationwide system streamlines tax collection processes and ensures compliance with legal requirements.

Payment for the transfer of shares subject to Article  143

In line with Note 1 of Article 143 of the Direct Taxes Law, this system automates and streamlines the transfer of company shares, enhancing efficiency and convenience for taxpayers. The system’s implementation aims to manage the process of executing certification application procedures in a consolidated way nationwide, reduce the number of times taxpayers visit tax offices, boost their satisfaction, and develop electronic services.

Salary tax list submission portal

In addition to lowering in-person visits and streamlining salary tax payments, the salary tax list mailing system was created, put into place, and made available to taxpayers electronically.

Income tax declaration of legal entities

The purpose of this system’s implementation was to electronically receive legal entities’ income tax returns, facilitate and expedite the registration process, and improve taxpayer satisfaction. Utilizing the online platform and establishing connections with other systems, this portal may automatically obtain the data of legitimate taxpayers to finalize the declaration information and expedite the registration and submission procedure.

Value added tax portal

A system to receive periodic value-added declarations, issue electronic cash invoices and electronic payments, register non-cash electronic invoices, register requests for forgiveness of crimes, and view taxpayer files by taxpayers has been designed and implemented following the value-added tax law.

Declaration of rental properties and real estate

The purpose of this system is to offer online services for rental property income tax returns. Taxpayers can use this technique to list every rental property they own separately for every contract in the declaration. To make the process of paying taxes more accessible, this system can send out a payment invoice following the submission of the declaration.

Declaration of inheritance tax

This system has been implemented and is available to taxpayers in two sections related to the request and completion of the forms subject to articles 26 and 34 of the electronic declaration of inheritance tax of the direct taxes law.

The purpose of this system is to facilitate the provision of services to the heirs of the deceased and to provide electronic access to inheritance tax services. The national portal of government services and electronic services run by the National Tax Administration provides access to the inheritance tax portal.

Reimbursement for money fled the nation

This system was created and put into place so that individuals who are leaving the nation can register their requests for refunds in the value-added system portal and pay the money after answering automated questions entirely online and without having to visit in person.

Whistleblowing system (tax evasion report)

By disclosing suspected instances of tax evasion, this method seeks to respect taxpayers and assist taxpayers with the National Tax Administration. The system has been designed to receive and process people’s reports logically and comprehensively.