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Persian (Farsi) to English: دکتر نون زنش را بیش‌تر از مصدق دوست دارد Detailed field: Poetry & Literature
Source text - Persian (Farsi) پشت همین میز چوبی شهادت میدهم که دکتر نون مرد، مرد، مرد. وقتی او می مرد، برگهای زرد و سرخ از شاخه‌های تنومند فرزندانش فرو میبارید، و صدای گوش‌نواز خواننده‌ی محبوبش، دلکش، با جیک جیک صدها گنجشک و شمیم صابونی که دوای درد بوی بد پیری نبود، درهم آمیخته بود.
بله، وقتی او میمرد، غروب بود، و اگر پاسبان‌ها آن صدای
آرامش بخش و آن دم وهم زدا را نمی‌آشفتند، چه نیازی بود
مردهای که او باشد، یا دکتر نون باشد، یا کسی باشد که با
هیچکس، حتی با من، آشنا نیست، با آن تن سرد و لرزان، با
این پتوی نازک و کهن‌های که روی دوشش انداخته‌اند تا تن
عریانش را بپوشاند، مرگش را هم آلوده به وحشت حیاتش کند که با بوی خوش عشق و حس دل‌انگیز فراموشی و خیره‌سری آقای مصدق همراه بود. گفتم: «سرکار، از جون من چی میخواین؟
Translation - English Right behind this wooden desk, I testify that Dr. N. died, died… died. While he passed away, the red and yellow leafs were falling from the thick trunk of his children and the pleasant voice of his favorite singer, Delkash, was being blended with the chirps of thousands of sparrows and the scent of the soap not healing the pain of senile stench. Well, while he was dying, it was mid-sunset; had not the cops interrupted that enthusing sound and wasted that illusion-breaking moment, how would it be of use for a dead man, assumedly him, Dr N. or anyone unfamiliar even to me, with a cold trembling body whose shoulders wrapped in a thin old blanket covering its naked body, to contaminate even its death with the terror of his life and to stand before the police officer’s desk, attesting to a death accompanied by the love scent and the pleasurable sensation of forgetfulness and Mr. Mosaddeq’s headstrongness. I asked:”Sir! What the hell do you really want from me?”
Persian (Farsi) to English: Official Letter regarding VAT for Foreign Investors
Source text - Persian (Farsi) بازگشت به نامه شماره 21713/220/د مورخ 21/06/1394 به استحضار مي‌رساند:
به موجب مفاد ماده (19) قانون ماليات بر ارزش افزوده، مؤديان مكلفند در قبال عرضه كالا يا ارائه خدمات موضوع اين قانون صورتحسابي با رعايت قانون نظام صنفي و حاوي مشخصات متعاملين و مورد معامله به ترتيبي كه توسط سازمان امور مالياتي كشور اعلام شده صادر و ماليات و عوارض متعلقه را در ستون مخصوص درج و
وصول نمايند.
به استناد دستورالعمل صدور صورتحساب موضوع ماده (19) قانون مذکور صادره به شماره 1726 مورخ 23/06/1387؛
1- اقلام اطلاعاتی ضروری در بخش مشخصات فروشنده و خریدار به شرح زیر می باشد:
مشخصات هویتی در بخش فروشنده شامل؛ نام/ عنوان فروشنده، شماره اقتصادي فروشنده و شماره شناسايي ملي (در مورد اشخاص حقيقي)، نشاني كامل و كد پستي فروشنده.
مشخصات هویتی در بخش خريدار شامل؛ نام/عنوان خريدار، شماره اقتصادي خريدار(در مورد اشخاص حقوقي) و شماره شناسايي ملي(در مورد اشخاص حقيقي)، نشاني كامل و كد پستي خريدار.
2- صورتحساب هاي صادره بايد داراي شماره سريال چاپي و يا شماره سريال صادره توسط سيستم‌هاي رايانه‌اي باشد و تاريخ صدور به تقويم هجري شمسي بر روي آن درج گردد.
3- حداقل اقلام اطلاعاتی که در هر ردیف معامله باید درج گردد، شامل؛ عنوان مورد معامله، مقدار يا تعداد، واحد اندازه گيري، مبلغ واحد، مبلغ كل، تخفیفات، مجموع ماليات و عوارض متعلق قانوني و كل مبلغ قابل پرداخت خواهد بود. صورتحساب حتما باید حاوی مجموع بهای کالاها و خدمات مورد معامله و مجموع ماليات و عوارض متعلق قانوني (به تفکیک) باشد و ممهور به مهر و امضای مجاز فروشنده باشد.
ضمناً فارغ از خريد حضوري يا غير حضوري مشتريان، بايد در سيستم فروش شركت هر دو نمونه فاكتور فروش طراحي شود تا در صورت نياز ، مشتري بتواند صورت حساب مورد نظر خود را از سيستم شركت اخذ نمايد. لذا چنانچه خريدار مصرف كننده نهايي باشد لزومي به درج نام خريدار در صورتحساب نبوده و مي توان صورتحساب فروش را مطابق فرم نمونه شماره (2) صادر نمود. در غير اين صورت اگر خريدار بخواهد از ماليات و
عوارض ارزش افزوده پرداخت شده به عنوان اعتبار مالياتي استفاده كند، بايستي صورتحسابي مطابق فرم نمونه شماره (1) درخواست نموده و اطلاعات كامل وي به عنوان خريدار در صورتحساب قيد و با مهر و امضاء به تأييد فروشنده برسد، لذا مؤديان مي بايست تمهيدات لازم را براي صدور هر دو نوع صورتحساب فراهم و حسب مورد به مشتريان خود ارائه نمايند.
شايان ذكر است مادامي كه محتواي اطلاعات درج شده در صورت حساب هاي صادره با ترتيبات
مقرر در صورتحساب‌هاي نمونه دستورالعمل مطابقت داشته باشد، محدوديتي از نظر قطع و شكل صورتحساب/صورت وضعيت وجود نخواهد داشت و درج هر گونه اطلاعات افزون بر موارد مندرج در دستورالعمل ياد شده حسب نيازهاي عملياتي مؤديان نیز بلامانع مي‌باشد.
همچنين لازم به ذكر است نمونه صورت حساب هاي شماره (1) و (2) مندرج در دستورالعمل اجرايي موضوع ماده 169 مكرر قانون مالياتهاي مستقيم صادره به شماره 24468/200/ص مورخ 27/10/1390 و اصلاحيه آن به شماره 3954/200 مورخ 07/03/1392 كاملاً مطابق نمونه هاي اعلامي در دستورالعمل صدور صورت حساب موضوع ماده (19) قانون ماليات بر ارزش افزوده مي باشد.
خاطر نشان مي گردد كليه بخشنامه ها ، دستورالعمل ها و اطلاعيه هاي سازمان امور مالياتي كشور در خصوص ماليات بر ارزش افزوده جهت اطلاع عموم در سايت www.vat.ir قرار داده شده است. (
Translation - English In response to the letter No. D/220/21713 dated September 12, 2015, it is hereby acknowledged that:
As per the provisions of Article 19 of the VAT Act, taxpayers are required, in regard to the supply of goods and services provisioned in the law, to issue an invoice including the particulars of the transaction parties and the object of transaction, with due regard to the regulations of the Guild Union Act, in the manner already announced by the Iranian National Tax Administration (INTA), whereby they shall be obliged to mention, in a particular column, the due VAT and duties to be paid and to collect the amounts thereof.
By virtue of the Address Instruction on the Issuance of Invoices Referred to in Article 19 of the VAT Act issued under No. 1726 on September 4, 2008:
1) Essential information items for the sellers and purchasers are as follows:
• The seller's identity particulars including the name/title, economic number, national identification number (for individuals), full address and postal code; and
• The purchaser's identity particulars including the seller's name/title, economic number (for legal persons), national identification number (for individuals), full address and postal code;
2) The invoice so issued should include a printed serial number or a serial number issued by a computerized system as well as the transaction date in the Iranian calendar; and
3) The minimum information required to be mentioned for any transactions include the title of the transaction object, quantity or number of items, measurement unit, unit fee, total amount to be paid, discounts, the sum of VAT and duties, and the total payable amount. The invoice should also contain both the “total cost of the goods and services transacted” and “the total amount of VAT and duties” as separate items and shall be signed and sealed by the seller.
In addition, no matter the purchase is to be made in the customer’s presence or in his absence, both sample invoices should be designed in the enterprise's sale system so that, if necessary, the customer will be able to receive his intended type of invoice from the enterprise's system. Therefore, where the purchaser is the final consumer, there shall be no obligation to record the purchaser's name in the invoice and the sale invoice can be issued according to the first form sample (i.e. Form Sample 1). Otherwise, where the purchaser wishes to use the paid VAT and duties as tax credits, then he may request for an invoice in conformity with the second form sample (i.e. Form Sample 2) including their full particulars, as purchaser, and the seller’s verifying signature and seal. Thus, the taxpayers should take any measures required for issuing both types of invoices to be submitted to the customers, if requested for.
It is worth mentioning that so long as the information items recorded in the issued invoices are in conformity with the arrangements provisioned in the sample invoices of the aforementioned address instruction, there shall be no limitations in terms of the size and format of the invoice, and the taxpayers are authorized to include any further information items they wish in addition to the elements stipulated herein.
It should also be noted that the Sample Forms (1) and (2) included in the Administrative Address Instruction pursuant to Article (169 bis) of the Direct Taxes Act, issued under the No. S/200/24468 dated January 17, 2011 and its subsequent amendment under the No. 200/3954 dated May 28, 2013 are in total conformity with the samples stipulated through the Address Instruction on the Issuance of Invoices Referred to in Article 19 of the VAT Act.
It should finally be reminded that all letters of circular, address instructions and announcements already issued by the Iranian National Tax Administration regarding the VAT system are currently on-line available at www.vat.ir for the public access.
As an authorized translator and interpreter to the Iranian National Tax Administration, I have translated many texts and interpreted simultaneously for many persons, while following my studies in law studies and translation studies.
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