Penalties for assigning a business card to others and the joint liability of card issuers

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-Thursday 2024/12/26 - 17:10
News Code:10761
جرایم واگذاری کارت بازرگانی به دیگران و مسئولیت تضامنی صادرکنندگان کارت

Paragraph 3 of Article 10 of the Executive Regulations of the Export and Import Regulation Law 

Paragraph 3 of Article 10 of the Executive Regulations of the Export and Import Regulation Law

Note 2- Commercial card holders do not have the right to transfer it to others. If the card of the Chamber of Commerce, Industries, Mines and Agriculture of Iran is confirmed, the Chamber of Iran, the Chamber of Cooperatives of Iran, and the Ministry of Industry, Mining and Trade can take action to suspend or cancel the card.

Note 3: The holder of a commercial card is responsible for paying taxes in accordance with Article (186) of the Direct Taxes Law, and the authorities responsible for the issuance, renewal and renewal of the commercial card will have joint responsibility with the taxpayer in case of non-compliance with the aforementioned article, and in case of using another commercial card, action will be taken in accordance with Article (274) of the Direct Taxes Law.

In any case, Article (182) of the said law will be applied and the importer is subject to the payment of import duties in accordance with the Customs Affairs Law.

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