Electronic Statutory Books Upload Deadlines — Examples for 1403 & 1404

Statutory Accounting Books in Iran and the New Electronic Books System

In Iran, many businesses are required to maintain statutory accounting books—most commonly the Journal and the General Ledger—as formal, auditable records of financial transactions. These books are a key element of tax compliance and are frequently reviewed during tax examinations and audits.

From Paper Books to Electronic Submission

Historically, statutory books were paper-based and had to be prepared in a strict, sequential format. Recently, the Iranian National Tax Administration introduced an official online platform for electronic statutory books—often referred to as the “Electronic Business Offices” system. The system is intended to digitize the preparation, retention, and submission of statutory books and ultimately replace traditional paper Journal and General Ledger books.

How the Process Works in Practice

In most cases, businesses export the required data from their accounting software in the format and structure specified by the tax authority (for example, a template file). They then upload the file to the platform for the relevant reporting period. This digital submission process, along with standardized system checks, is designed to improve data integrity, reduce manual errors, and streamline tax reviews.

Who Is Covered?

This requirement applies to corporate taxpayers and other groups that are legally required to keep statutory books.

What Has Changed?

The main change is operational: statutory books are now prepared and submitted electronically, instead of being maintained solely as paper books.

What Has Not Changed

Even under the electronic system, the most important factor remains the same: accurate, timely, and consistent bookkeeping.

Penalty for Failure to Present Statutory Books (Article 193)

Under Article 193 of Iran’s Direct Taxation Law, taxpayers who are required to keep statutory books and fail to present them when requested may be subject to a penalty equal to 20% of the assessed tax.

Is Using the Electronic Business Offices System Mandatory?

Under the new rules, all businesses and companies are required to use the Electronic Business Offices system and complete the statutory books process electronically.

How Are Electronic Books “Sealed” (Officially Finalized)?

The official sealing/finalization of electronic statutory books is performed digitally, typically through an electronic signature. This helps protect the integrity of the records and prevents unauthorized changes after finalization.

Can Books Be Corrected After Sealing?

Once sealed, statutory books are generally not editable. If a correction is needed, it must be handled through separate legal procedures, which is why careful review and validation before sealing is especially important.

Practical Deadline Examples

The tables below provide practical, date-based examples of upload deadlines based on fiscal-year start dates and reporting periods.

• Fiscal years starting on or before 1403/12/30: the upload deadline is the later of 1404/11/30 (end of Bahman 1404) and 4 months after the applicable tax return deadline under Article 100 or Article 110.
• Fiscal years starting in 1404: submissions are split into two 6‑month periods; the first 6 months are due by 1404/12/20 (20 Esfand 1404), and the second 6 months are due before the applicable tax return deadline under Article 100/110.