17 Dey 1404 (Jan 7, 2026): Deadline to confirm or reject Article 169 transaction data for Iran VAT (Summer 1404)

What is this deadline and why are you seeing these records?

Many taxpayers entered transaction details inside the VAT return workflow for Summer 1404. The referenced circular indicates that these seasonal transaction records (linked to Article 169 and Article 169 repeated reporting) were moved into a dedicated review process so that taxpayers can react directly—line by line—by confirming correct items and rejecting incorrect ones.

What this review is (in plain terms)

• It is a structured “review & response” step for seasonal transaction information connected to your VAT return data.
• You are expected to verify whether each record is correct (counterparty, amounts, dates, descriptions) and react accordingly.
• It is designed to reduce disputes later by capturing your position early and electronically.

Which VAT period is referenced?

The circular text explicitly references the VAT return for Summer 1404 and the transaction details submitted within that workflow. If you filed that return and provided transaction details, it is likely you will see records waiting for confirmation/rejection.

What you must do by 17 Dey 1404

By the deadline, review the uploaded transaction list and take an explicit action for each item: Confirm if correct, or Reject if incorrect. Avoid leaving items untouched.

Confirm

• Use when the counterparty, amounts, and nature of the transaction match your records.
• Keep supporting files (invoice, contract, payment proof) for audit readiness.

Reject

• Use when the record is wrong (wrong counterparty, wrong amount, duplicate, cancelled, or not yours).
• Document your reasoning and keep evidence in a dedicated folder for the period.

Note: Interface labels may vary by taxpayer type and updates to the portal. The core requirement is the same: react to each uploaded line.

How to review and respond in my.tax.gov.ir

A practical process that works for most finance teams:

Step-by-step

• Log in to my.tax.gov.ir using your taxpayer account.
• Locate the area that lists seasonal transaction information / Article 169 records for review.
• Filter by the relevant period (Summer 1404) if a filter is available.
• For each line item, choose Confirm or Reject.
• For rejected items, record the reason internally and attach supporting evidence where your workflow allows.
• Export or screenshot the final status list for your compliance file.

Internal controls we recommend

• Two-person review for high-value items (maker/checker).
• Reconciliation against your general ledger, VAT return working papers, and counterparty statements.
• Exception log for all rejected items with reason codes and supporting documents.

Common issues (and when to reject)

These are the most frequent reasons finance teams end up rejecting a line item:

Common rejection scenarios

• Duplicate entry: the same transaction appears more than once.
• Wrong counterparty: the record is attributed to the wrong supplier/customer.
• Wrong amount: VAT base or total is incorrect compared to invoice/payment proof.
• Cancelled/returned transaction: the underlying deal was reversed.
• Not your transaction: you cannot match it to your own accounting records.

What to prepare before you reject

• Contract or purchase order (if relevant).
• Invoice and delivery evidence (receipt, delivery note, service acceptance).
• Payment proof (bank transfer, settlement statement).
• Correspondence showing corrections, cancellations, or disputes.

Readiness checklist

Use this checklist to complete the work efficiently and reduce downstream audit friction:

1) Assign ownership

• Name an owner for portal actions and an approver for high-value confirmations/rejections.
• Set an internal deadline at least 3–5 days before 17 Dey.

2) Build your evidence pack

• Create a folder for “Summer 1404 VAT – Article 169 reactions”.
• Store contracts, invoices, delivery documents, and bank proofs.

3) Reconcile before responding

• Reconcile uploaded lines to your accounting ledger and VAT return workpapers.
• Investigate mismatches before choosing Confirm/Reject.

4) Keep an export of results

• Save an export/screenshot of the final statuses as evidence of timely compliance.

This article is general information and does not replace professional advice. Always follow the latest official guidance for your taxpayer profile.

FAQ

Need help with VAT controls and portal compliance?

If you want, we can help you reconcile the uploaded transaction list with your VAT workpapers, document rejections properly, and set up a repeatable monthly control process.

Contact us to discuss your setup.