SAEDNEWS: Since 2019, taxpayer registration has been mandatory for individuals and businesses. This article explores the unique tax identification code and essential steps for tax compliance.
A Unique Tax Memory Code (or simply Unique ID) is a unique code assigned to individuals or companies to accurately and uniquely identify them within the national tax system. This code serves as an electronic tax address used for tax-related processes and record-keeping. If you want to fully understand the Unique Tax Memory Code, follow this article as we explain everything you need to know.
The Unique Tax Memory Code is a 6-digit unique identifier assigned to each tax memory. This code is used as a distinct number in the country’s tax system and is assigned to every individual or company obligated to pay taxes.
1. More Accurate and Transparent Tax Records – Having a unique code ensures that tax information is recorded correctly and without errors in the system.
2. Enhanced Tax Monitoring and Oversight – The tax authority uses this code to closely monitor tax payments and transactions.
3. Improved Electronic Communication – This code allows individuals and companies to electronically communicate with the tax organization and taxpayer system, making it easier to send and receive tax information.
4. More Accurate Electronic Invoicing – The Unique Tax Memory Code is used in electronic invoices as part of taxpayers' tax numbers to ensure invoices are issued correctly.
In summary, the Unique Tax Memory Code is a crucial tool in tax management that improves tax processes and interactions between individuals and the tax authority.
The steps to obtain the Unique Tax Memory Code are as follows:
1. Obtain an Electronic Signature Certificate (CSR File): First, you must obtain an electronic signature certificate (CSR file). You can use specialized software, such as Sepidar System, to generate this file.
2. Log in to the National Electronic Tax Services Portal: Go to the official tax services website: my.tax.gov.ir.
3. Access Your Dashboard: Click on the “Enter Dashboard” button.
4. Select Your Tax Case: A list of your tax cases will be displayed. Select the relevant case for which you need the Unique Tax Memory Code.
5. Access the Unique Tax Memory Codes: Click on the "Unique Tax Memory Codes" section on the right side of the page and then click "Obtain Unique Tax Memory Code"
6. Choose an Electronic Invoice Submission Method: Select the method you want to use for submitting electronic invoices.
7. Upload the Public Key File: Upload the public key file generated by your software.
8. Complete the Required Information: Enter details about your tax memory and sales terminals (if applicable).
9. Receive Your Unique Tax Memory Code: After completing these steps, your Unique Tax Memory Code will be displayed.
Once obtained, you can use the Unique Tax Memory Code for electronic invoice submission through the taxpayer system.
The Unique Tax Memory Code is an essential tool in the country's tax processes, serving
multiple purposes:
Electronic Invoice Issuance – Used as part of the tax number in electronic invoices.
Tax Data Registration and Monitoring – Helps the tax authority track taxpayer income, exemptions, and payments.
Reducing Tax Violations – Enables better tax monitoring and control to detect and prevent tax fraud.
Electronic Communication – Facilitates online interaction between taxpayers and the tax organization, improving transaction speed and accuracy.
Overall, the Unique Tax Memory Code plays a critical role in streamlining tax processes and improving communication between taxpayers and the tax authority.
The following individuals and entities are required to obtain a Unique Tax Memory Code:
1. Taxpayers – Companies and individuals responsible for managing and submitting electronic invoices.
2. E-commerce Businesses – Online stores, internet service providers, and other businesses issuing electronic invoices.
3. Entities Involved in Tax Transactions – Any person or business engaged in tax- related activities requiring a Unique Tax Memory Code.
Businesses and individuals required to comply with the Sales Terminal and Electronic Invoice Law must obtain this code. Failure to do so may result in tax penalties.
To deactivate your Unique Tax Memory Code, follow these steps:
Log in to the Taxpayer System – Access the tax system associated with the tax authority.
Select Your Tax Case – Choose the tax case linked to the Unique Tax Memory Code.
Choose the Deactivation Option – Click the deactivation button for the specific code.
Confirm Deactivation – Approve the process to finalize the deactivation.
Deactivate the Code – Once confirmed, the code will no longer be associated with any tax case.
If a trusted company manages your Unique Tax Memory Code, the company is responsible for deactivation.
If the taxpayer manages the code, they can deactivate it themselves.
After deactivation, any payment tool linked to the deactivated code must be reassigned to another active Unique Tax Memory Code.
The difference between these two codes is as follows:
Unique Taxpayer Code – A 22-character code assigned uniquely to each tax case or invoice.
Unique Tax Memory Code – A 6-digit code used to track electronic invoices and taxpayer transactions.
In short, the Unique Taxpayer Code is assigned to each tax case, while the Unique Tax Memory Code is a diagnostic tool for identifying electronic invoices and taxpayers.
The Unique Tax Memory Code is a six-character alphanumeric code uniquely issued to each taxpayer after registration in the taxpayer system. This code helps store and transfer data from electronic invoices to the system.