آموزش ارسال اظهارنامه اشخاص حقوقی | محسن زمانی

Main ideas / lessons conveyed

• The video provides a step-by-step walkthrough for submitting a tax return (declaration) for legal entities through Iran’s National Electronic Tax Services Portal.
• Submission is only considered valid after the correct final confirmation step; until the status becomes “approved,” the declaration is not truly submitted.
• It highlights key data-entry areas where accuracy is critical, especially:
  • Bank account balances
  • Board/CEO information (pulled from an economic code system, editable only via the registration system)
  • Inventory and cost of goods sold (multiple pages must match logically and numerically)
  • Profit/Loss and tax calculation (the system computes based on what’s entered)
  • Previous year’s accumulated profit/loss must be carried forward to avoid discrepancies
• It warns about edge cases:
  • If the Profit & Loss page is completely blank (“white”), the system may not approve the return; a workaround is to enter minimal values in relevant fields.
  • Finalized declarations can still be edited within legal deadlines via revision (as long as final confirmation is done in time to allow correction).

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Methodology / instructions (detailed)

1) Access the portal and enter the tax file

• Log in to the National Electronic Services Portal of the Tax Affairs Organization (Iran).
• Enter username and password.
• Enter the security word to trigger an SMS.
• When the SMS arrives on the file’s registered mobile number, confirm it using the phone number linked to the taxpayer’s iTo file (as described).
• After login, proceed directly to the tax file (the tutorial avoids general site explanation and goes to the declaration workflow).

2) Start a new declaration

• From the menu near the dashboard, find the option to create/register a new declaration.
• Choose the relevant declaration flow for creating a legal entity tax return (the tutorial mentions other menu options like objections, but focuses on creating the declaration for tax submission).
• If the system asks to confirm creating a new declaration (including a note that failure to finalize is treated like non-submission):
  • Select Yes / create it.
• Important handling instruction:
  • Do not treat the mere existence of the entry in the system as submission.
  • The declaration is only considered submitted once final confirmation is done properly.
  • If submission status is not yet “approved,” it isn’t effectively submitted.

3) Declaration cycle and initial pages

• In the fiscal year section (example shown): verify the period (e.g., 1/1/1402 to 2/12/1402 as shown).
• Open the declaration’s cycle of pages and proceed step by step:
  • General/basic information page: review and save + continue.
  • For legal-entity-specific starred fields, manually select:
    • Citizenship
    • Country of the Islamic Republic
    • Type of ownership/person nature (e.g., non-governmental company)
    • Personality type (example given: limited liability company)
  • Other fields may auto-fill from system data.

4) Bank account section (accuracy is emphasized)

• Go to bank accounts page.
• Review the bank account information already registered in the system.
• Edit required values (e.g., balances for the relevant period as shown via a numeric example).
• Key instruction:
  • Ensure your recorded statement is correct, because the tax office can verify using accessible data.

5) Board of directors / CEO information

• The system shows these details based on the economic code system.
• If editing is needed:
  • Open the registration system,
  • Edit there,
  • Then return to the declaration and click update so changes reflect.
• If you don’t update, the declaration won’t update the related fields.

6) Employees section (optional / not mandatory)

• The “number of employees” section is described as not strictly mandatory.
• If you choose to fill it:
  • Use insurance list references for prior periods (e.g., April/March last year),
  • Indicate employee counts during the year and at year-end.

7) Series of yes/no specific questions

• Answer each question one by one:
  • Mark Yes or No.
• Important behavior:
  • If a question is left unanswered, the corresponding field may not appear in the declaration.
  • If you answer Yes, an additional field opens requiring further information.
• Examples of conditional items:
  • Licenses (shown as an optional registration example)
  • Exemptions or special cases (e.g., knowledge-based exemptions)

8) Legal offices section (auto-filled)

• The system automatically pulls information based on previously saved data.
• Instruction:
  • Just observe and verify there are no issues.

9) Inventory section (high-sensitivity; must follow logic)

• Enter inventory of finished goods and raw materials.
• Numeric/logic approach described:
  • Raw materials available at start + purchases − usage/consumption during production → compute what remains.
  • Separate the flow across categories:
    • Raw materials
    • Goods in process
    • Finished goods
• Caution:
  • Handle currency units consistently (the speaker discusses converting between “tomans” and “rials”).
  • Production involves additional costs (wages, overhead), so totals may not directly “equal” manufactured amounts.

10) Sales information section

• Open the sales information section.
• The system populates rows based on the code selected earlier.
• Add transaction types using the Tide option (as stated) and select transaction type (gross sales/returns).
• Enter:
  • Gross sales amounts
  • Returns (if any)
• Additional notes:
  • Profit ratio and activity codes can affect how sales are aggregated.
  • If the registration system has different models/codes, you may need multiple rows to reflect full sales totals.

11) Contractor gross income table (and employer info)

• For contracting services:
  • Fill in contractor gross income and (if required/available) employer details in rows.
• The tutorial mentions a scenario where the system may allow more general entry without detailed employer declaration; it can be confirmed and left appropriately.

12) Cost of goods sold (COGS) section

• This page depends strongly on the inventory section values.
• Enter values such as:
  • Raw materials total (e.g., transferred from inventory)
  • Direct wages and overhead
• Strong matching rule:
  • Ensure the numbers match between:
    • the inventory/cost tables, and
    • the cost of goods sold page.
• If they don’t match (e.g., wrong entries causing inconsistent COGS totals), the declaration becomes legally questionable.

13) Expenses and operating income (Profit/Loss mechanics)

• Enter:
  • Cost of services (e.g., consulting expense)
  • Other expenses (rent, audit, etc.)
• Profit/Loss page behavior:
  • Operating income is derived from sales-related pages.
  • Costs “flash back” from the COGS and services expense pages.
• Then:
  • Add other income / interest (e.g., bank interest) if applicable.
• Tax computation explanation:
  • The system calculates taxable profit and tax based on inputs (including how bank interest may affect taxable vs. exempt portions).
  • Pay attention to interest and taxable/exempt splits.

14) Accumulated profit & loss and balance sheet

• Copy forward last year’s accumulated profit into the current year start.
• The system combines it with current-year results and reflects it in the balance sheet.
• Balance sheet filling priorities:
  • Fill in capital first (capital propagates to later pages).
• Partners/shareholders details:
  • Enter partner/shareholder info (even if a workaround row is used to move faster).
  • Save once and continue.
• Then fill other balance sheet items:
  • Tangible fixed assets (example assumes unchanged)
  • Other assets
  • Commercial receipts (example suggests zero)
  • Long-term payments / taxes payable logic described
• Ensure totals balance:
  • Total assets = total equity + liabilities
• Save and continue.

15) Tax calculation page and final steps

• After saving/continuing the balance sheet and capital:
  • If there are payments for this declaration or deductions, record them in the appropriate place.
• In the tax calculation table:
  • Confirm the earnings/profit fields and resulting tax calculation (system computes based on entered profit figures).
• Enter preparer/editor/auditor information in the footnote/preparer section if relevant.
• Click Save and Continue through remaining steps.
• Click Final confirmation to register the declaration in the system.

16) Final confirmation, revision, and deadline rule (legal emphasis)

• Key process concept:
  • If final confirmation is done within the legal deadline, later adjustments may be allowed through revision.
  • Within the legal window, finalized declarations can be returned to a non-approved/editable status.
• Emphasized risk:
  • If you miss the legal deadline, you may not be able to revise and correct.

17) “White” Profit & Loss page workaround

• Warning:
  • If the Profit & Loss page is completely blank (“white”), the declaration may not be approved.
• Workaround instruction:
  • Enter minimal values in operating income/operating expense fields:
    • one positive rial
    • one negative rial
  • Then finalize/confirm so the page is not blank.
• If the page becomes non-blank via this workaround, final approval can proceed.

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Speakers / sources featured

• Speaker: محسن زمانی (Mohsen Zamani)