Seyed Mohammad Hadi Sobhanian, Deputy Minister of Economy and Head of the Tax Affairs Organization, has recently issued a directive to the General Tax Affairs Offices that explains how to refund the overpaid income tax on salaries. This directive was issued in response to questions and ambiguities from salary earners regarding the refund of excess tax and can revive hope in the hearts of many employed individuals.
Directive Details and Refund Conditions
According to this directive, based on Articles 87, 242, and 243 of the Direct Taxation Law, it is stated that in cases where the income tax on salaries exceeds the tax owed, the salary earner can submit their refund request in accordance with Clause 2 of Directive No. 200/1403/50 dated February 2, 2025. The General Office of the taxpayer's residence, after reviewing and confirming the excess tax paid and the absence of any other definitive debts, will inform the General Tax Affairs Office receiving the tax along with the details and IBAN (account number) of the beneficiary.
Tax Refund Process and Timeline
According to this directive, the tax-receiving office is obliged to deposit the refundable amounts into the beneficiary's account within 3 working days from the current collections and send the result along with legal documentation to the General Office of the taxpayer's residence. In fact, if the salary earner has paid more income tax than the legal amount and has submitted their refund request, the process will be carried out automatically and under careful supervision.
This action allows salary earners to continue their work and daily lives with peace of mind while benefiting from their tax rights. Especially in the current economic conditions, the refund of excess tax can play an important role in improving individuals' financial situations and can affect the increase of public trust in the country's tax system.
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