According to Total News, considering that since the beginning of this year, legal entities, except legal entities subject to Article 16 of the Value Added Tax Law, have been required to register information online in the taxpayer system, the transportation industry activists are also included in these legal entities and according to the complexities that exist in this industry, Modian have faced problems and ambiguities in this field to register information which you will read below.
From what date was the Law of Store Terminals and Modian System implemented?
On November 7, 2019, the Law on Shopping Terminals and Modian System was published in the official gazette of the country and according to Article 2 of the Civil Law, which mentions that if the date of implementation of that law is not specified in the law, then it will come into force 15 days after the date of the official gazette. As a result, the Law of Store Terminals and Modian System is effective from November 23, 2019, and according to the said law, all business owners (natural persons with independent business) and legal entities are subject to the Law of Store Terminals and Modian System.
According to the letter of the Tax Agency, how is the call for registration in the Modian system?
The call for registration in this field is in the following 6 ways:
1) Stock and non-stock exchange member companies from October 23, 2022
2) Government companies and other executive bodies included in Article 5 of the Civil Service Management Law from December 22, 2022
3) Legal entities except legal entities subject to Article 16 of the Value Added Tax Law from March 21, 2023
4) Business owners subject to eight VAT calls (business owners subject to value added tax) from June 22, 2023
5) Business owners of the first and second groups from September 23, 2023
6) All remaining eligible persons from December 22, 2023
What problems are the country’s transportation industry activists facing in the Modian system?
Even though since the beginning of 2023, non-governmental legal entities are subject to sending electronic invoices in the Modian system, but still problems and ambiguities plague the country’s transportation industry activists.
One of these problems is that transportation is a multifaceted operation, based on which at least the sender, the carrier, and the owner of the goods are involved in this issue, and in this regard, it is necessary to prepare an appropriate electronic invoice template.
Also, because international transport operators use common international currencies to issue invoices, so this should be provided for electronic invoicing.
Another thing that should be taken into consideration is that, since in the subject of road transit of goods, many recipients of services are foreign natural and legal entities, it seems necessary to prepare a second type of electronic invoice template that includes the currency amount.
Also, one of the other ambiguities is that the tax affairs organization, through a letter and with regard to the provisions of the laws of direct taxes and value added tax and articles 10 and 11 of the law of store terminals and Modian system, all funds deposited into commercial bank accounts through all methods, including electronic payment gateways, card readers, card-to-card, Satna, Paya, etc. as sales and it is the basis of tax calculations, while the funds deposited into the account of transport operators include expenses that are paid on behalf of the owners of the goods to the port and customs organization, container yards, road organization and public warehouses. Therefore, the method of sending and the pattern of sending electronic invoices regarding transport operators should be different from commercial or production activities.
Regarding the service ID, it should be kept in mind that even though the booklet provided by the Tax Affairs Organization provides the possibility to obtain the service ID publicly, and associations, unions and other organizations can act on behalf of their members to receive service ID publicly and provide it to their members for electronic billing registration. But the goods and services numbering center has refused to provide a public service ID, and the members of the associations are forced to obtain a special ID for themselves.
Invoices are received from companies outside of Iran for the transportation of goods inside or outside the country. Due to the fact that foreign companies are not required to register in the Modian system, such financial transactions do not have electronic purchase invoices, which according to the fourth article of the law that is based on the correctness of the information registered by the taxpayer in the Modian system, the approach of the auditors of the Tax Affairs Organization in this case has not been clarified.
Also, paragraph C of Article 5 of the Modian System and Store Terminals Law is used in order to complete the organization’s information regarding taxpayers who are not members of the Modian system or who sell without issuing an electronic invoice. The Modian system should be designed in such a way that the taxpayer can inform the organization of his purchases for which the seller has not issued an electronic invoice. It is noteworthy that in this regard, until the time of writing this article, there is no possibility in this field in Modian system.
Another problem that has caused confusion among the shipping industry is that port and yard operators and private terminals that provide container services to shipping line agents have received a unique service identifier because they are the primary service provider and the representatives of the shipping lines, who are the parties of the forwarding companies, will receive a unique service ID again for the same services and finally, forwarding companies also receive a unique service ID again to send invoices to the goods owner for the same services, in this way, three unique identifiers have been received for one service, which, in addition to wasting time and money, causes chaos and registration of excess information in the Modian system.
Also, the companies providing warehousing and liability insurance services also have a dedicated service ID, and subsequently, the forwarding companies must receive a separate service ID for the same service in order to provide invoices to the goods owners.
Freight and domestic transportation institutions use the Road Organization system to issue an electronic bill of lading, in which the complete information of the goods, the sender and the receiver, and the amount of fare and fees of the freight institutions are specified separately, which can be used as the first type of trustee, such as the comprehensive trading system introduced.
And the final word?
In the end, the authorities and trustees of the transportation industry are requested to take the necessary measures to solve the problems and concerns of the transportation industry by holding specialized meetings with the Center for Regulation of Store Terminals and the Modian System.