Article 181

The Chairman may impose a fine not less than (200) two hundred Rials and not more than (5,000) five thousand Rials in the following cases:

1. Abstention from submitting any statements, information, accounts or accounting records or any other documents that are required to be submitted by the taxpayer or by any other person who is responsible to submit them in accordance with the provisions of this Law, within the time specified for this purpose;

2. Abstention from attending at the time and place specified as per Article 24 of this Law;

3. Abstention from answering any questions related to the taxpayer and legally addressed;

4. Abstention from submitting the application for issuing the tax card as per Article 11 (item 1) of this Law, or to execute the obligation stipulated in Article 15 bis thereof.

5. Violation of the obligations stipulated in Articles 16 bis 2 and 120 bis 2 of this Law.

The fine specified in this Article may be imposed on the principal officer of that taxpayer or on that taxpayer or on both of them.