The Iran Tax Administration issued Circular 200/90783 (dated 1404/11/18, 2026-02-07) on the waiver of waivable tax penalties. Later, Circular 200/93750 (dated 1404/11/28, 2026-02-17) extended the payment deadline required to benefit from the waiver. The extended deadline is 1404/12/14 (2026-03-05). A clarification letter (200/91050, dated 1404/11/19, 2026-02-08) confirms that waiver requests are submitted via my.tax.gov.ir.
1) Main circular: 200/90783 1404/11/18 | 2026-02-07
- Topic: waiver of waivable tax penalties under the applicable rules.
- To benefit, taxpayers must meet the settlement/payment condition for their tax liabilities (see the attached notice).
- After meeting the conditions, the waiver request can be registered in the system.
2) Deadline extension: 200/93750 1404/11/28 | 2026-02-17
- The payment deadline for principal tax and non-waivable penalties was extended.
- Deadline: 1404/12/14 (2026-03-05).
- The letter states that the clarification letter 200/91050 remains in effect.
3) Online submission my.tax.gov.ir
- Based on letter 200/91050 (1404/11/19 | 2026-02-08), the waiver workflow is available digitally.
- In many cases, a digital submission is sufficient unless follow-up is requested.
4) Key prerequisite
- The decisive factor is meeting the payment/settlement condition by 1404/12/14 (2026-03-05).
- The attached notice explains this operational point in detail.
Key dates at a glance
- Circular 200/90783: 1404/11/18 (2026-02-07)
- Letter 200/91050: 1404/11/19 (2026-02-08)
- Circular 200/93750: 1404/11/28 (2026-02-17)
- Payment deadline: 1404/12/14 (2026-03-05)
The official attachments are scans of the original documents.
How to register the waiver request (high level)
- Ensure the required liabilities are settled/paid by 1404/12/14 (2026-03-05).
- Log in to my.tax.gov.ir and register the waiver request using the available workflow.
- Monitor the status in the portal and follow up with the tax office if the system requests additional action.
Official attachments
