A commercial card is a license that allows its holder, whether a natural person or a legal entity to engage in foreign trade. Article 2 of the Export and Import Law approved on 23/06/1993 by the Islamic Council. According to the current regulations the commercial card is valid for one year from the date of issue. The renewal of the commercial card is done by submitting the necessary documents for the mentioned period and it continues in the same way in the following times.
Conditions for issuing commercial cards for Iranians
1: An original sheet of the declaration of registration in commercial offices that has been certified by the Registration Office (with the signature of the commercial card applicant and the original office seal certificate from the Registration Office).
2: The original certificate of background that has not passed more than 6 months since its issuance.
3: The Clarence of tax settlement subject of Article 186 of the Direct Taxes Law regarding the unimpeded of issuing a commercial card.
4: copy of National Card back and front.
5: Three pieces of 6x4 recent photos.
6: Original and copy of academic degree (at least high school diploma).
7: The original card of military service or permanent exemption for men.
8: Be at least 23 years old.
9: The original bank certificate confirming the current account and good bank credit in the name of the applicant (with the seal and signature of the head of the branch).
10: Submission of one of the following documents:
1: Original and copy of property ownership.
2: The original and copy of a valid notarized lease in the name of the applicant for the workplace.
3: The original and copy of the ownership document in the name of another person and the original and copy of the normal lease in the name of the applicant for the workplace and at the address of the office with the signature of the two witnesses below it.
11: Providing the original and a copy of a valid production certificate from one of the Ministries is required for production units.
12: Submission of new economic code (original and copy) or submission of pre-registration confirmation on Tax.gov.ir site and commitment to submit new economic code after issuance.
* Full-time employees of government cannot receive commercial cards.
* Each person cannot have more than one commercial card.
* Only one commercial card is issued for each property unit.
*The addresses included in the registration statement, account balance and ownership document or lease must be commercial and match each other.
*The presence of the card applicant is mandatory in all stages and delivery of the card.
Tax regulations on commercial card
Having a commercial card alone does not lead to taxation, the taxable income will determine the tax payable.
For natural persons based on the taxable income is according to the rate of Article 131 of the Direct Taxes Law and for legal persons 25% of the income is calculated and will be collected.
Article 130: Past debts subject to Articles (3) to (16) and Note (3) of Article (59), Article (129) of the Law on Direct Taxes approved on 02/06/1987 and its subsequent amendments cannot be claimed and collected.
The Ministry of Economic Affairs and Finance can fully or partially forgive the tax debts for which the year of the relevant income is before 1988, up to one million Rials for each taxpayer.
Article 131: The income tax rate of natural persons is as follows, with the exception of cases that have a separate rate according to the provisions of this law:
- Up to thirty million Rials of annual taxable income at a rate of fifteen percent
- Up to one hundred million Rials of annual taxable income compared to the excess of thirty million Rials at the rate of 20%
- Up to the amount of two hundred and fifty million Rials of income subject to annual tax in relation to the excess of one hundred million Rials at the rate of twenty five percent.
- Up to the amount of one billion Rials of annual taxable income, compared to the surplus of two hundred and fifty million Rials is at the rate of thirty percent.
- In relation to the surplus of one billion Rials, the income subject to annual tax is at the rate of thirty-five percent.
How commercial cards will be issued?
According to the definition of the customs, a commercial card is a license that the owner whether a real person or a legal entity can carry out trade in the field of importing and exporting goods. This business includes orders and clearance of goods to import from free zones, the right to work in customs and the export of authorized goods.
Many people interested in commercial activities apply for a commercial card through the Ministry of Commerce with all its advantages, it can be a trouble if there is no proper understanding of how to use this card.
In this regard a few months ago, we read in the news that some people have smuggled the goods in the country by renting out their commercial cards, or some exporters, in order to escape from the burden of some laws, used other people's commercial cards for importing goods.
• Having at least 21 years of age.
• Certificate of military service or exemption for men.
• Having three years of experience in commercial/production activities, confirmed by two commercial card holders or having a production license issued by one of the respective ministries.
• Having a place for business (suitable to the field of activity) including real estate/rental.
• Having legal offices by submitting registration statements.
• Having a valid current account with one of the country's operating banks.
• Having all the prescribed conditions for Iranians, except for the certificate of military service/exemption.
• Having a valid work and residence permit.
• Documents required to file a commercial card for legal entities.
• The original declaration of registration in commercial offices that has been certified by the Registration Office.
• The original certificate of seal of the offices from the registration office.
To receive the declaration and seal certificate, visit the nearest post office and company registration office.
In the case of limited liability companies, it is mandatory to provide a copy of the application form for internal company registration and the official letter of incorporation, which is stamped with the seal of the Registration Office. It is mandatory to be sealed with the seal of the Registration Office.
The original character certificate of the CEO.
Additional sign form from the site with the CEO's signature, company stamp and signature certificate in the notary office.
The original certificate of the subject of Article 186 of the Civil Code related to the last year of operation that the issuance of a commercial card is unimpeded in the current year to the address of the company's head office.
The official newspaper of the establishment and all changes of the company until this date, the subject of the company's activity should be in the direction of exporting and importing goods.
The original national ID card of the CEO in case of any changes in the profile, scanning and uploading the photo of the ID card from all pages is required. Two recent photos with white background.
The original valid educational qualification at least a high school diploma, foreign qualifications are accepted after evaluation by the Department of Graduates of the Ministry of Science.
Holders of licenses for industrial, agricultural, mining, engineering technical services and technological services.
ICT information and communications from the relevant authorities are exempted from the above-mentioned documents provided that two years have passed from the date of issuance of the license.
The original card of military service or permanent exemption for men.
Applicants who are over 51 years old are exempted from presenting the military service card.
Having at least 23 years of age.
The original bank certificate confirming the current account and good bank credit in the name of the applicant.
It is acceptable only on form A with the stamp of the head of the branch.
In addition, Shatab current accounts related to cities are acceptable if it is indicated on the form
Providing one of the following ownership documents
A: The original ownership document in the name of the company, at the address of the head office.
B: The original of a valid notarized lease in the name of the company for the workplace and at the address of the head office.
C: The original lease of the real estate company with a tracking code in the name of the company for the workplace and the address of the head office.
A valid production certificate from one of the ministries is not included in this paragraph for the production units with business license.
New economic code or submission of pre-registration confirmation on the tax.ir site and commitment to submit the new economic code after issuance.
Full-time employees of government agencies cannot receive commercial cards.
At least high school diploma is required
Presence of CEO or legal representative during Attestation of the documents
Only one commercial card is issued for each property unit
The presence of the CEO in the training classes is mandatory based on the type of educational qualification
All documents will be attached