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0 no time limit exports 100 no time limit location requirement for tax exemption if investment located out of a 120 kilometer radius from the center of tehran if investment located out of a 50 kilometer radius from the center of isfahan if investment located out of a 30 kilometers radius from the centers of provinces except for the industrial estates within this radius tax exemption major changes edit the exemptions on exports of manufactured and agricultural goods remain in force but an ambiguity has occurred in the amendment regarding exemptions extended to the public sector iranian government owned entities government owned enterprises and their shares in the private sector entities were excluded from all exemptions granted under the tax act 30 this exclusion has been removed from the relevant texts in the amendment until clarification is provided it is not certain whether or not the government minority shares in the private sector manufacturing mining and exports activities would enjoy the exemptions granted 30 the 50 per cent tax exemption previously granted to tourism enterprises has been extended to include five star hotels 30 since 2014 foreign companies who set up business in iran will receive corporate tax breaks of up to 50 if they export at least 30 of their products 31 losses edit losses sustained by all taxpayers engaged in trading and other activities who are required to keep proper books of account provided they are accepted by the tax authorities will be carried forward and written off against future profits for a period of three years 25 double taxation edit list of countries that have a double taxation avoidance agreement with iran as of 2014 7 algeria austria azerbaijan bahrain belarus bulgaria china croatia france georgia germany indonesia india jordan kazakhstan kuwait kyrgyzstan lebanon malaysia norway oman pakistan poland qatar romania russia serbia south africa south korea spain sri lanka sudan switzerland syria tajikistan tunisia turkey turkmenistan ukraine uzbekistan venezuela vietnam appeals procedure edit see also iran chamber of commerce industries and mines it is noteworthy to point out that the amendment has removed the second stage of appeal process appeals to the high council of taxation could only be made on questions of non compliance with the provisions of the tax act rather than questions of fact accounting standards edit see also list of major iranian companies tehran stock exchange outlook and gaap the amendment has for the first time after 1979 reintroduced the concept of the tax audit to be undertaken by official accountants and their designated firms the taxpayer or the tax administration can choose to appoint an official accountant or a designated firm of official accountants to examine his records and report to the tax authorities the accounting profession is not particularly organized in iran however the influence of the foreign accounting practices implies an evolution and a relation between the iranian accountants training and the american one thus an increasing number of accountants and iranian auditors receives an american training and apply it in iran this will contribute to strengthen the harmonization of iranian book keeping systems with international standards iranian banks use interest based transactions and retain the accounting standards of conventional banking 32 following international sanctions kpmg pricewaterhousecoopers rsm crowe horwath and grant thornton have suspended their activities in iran in recent years 33 the main professionals and representative organization in iran is the iranian institute of certified accountants starting in fy 2017 all iranian companies are required to prepare their financial statements based on international financial reporting standards ifrs 34 indirect taxes edit value added tax vat edit see also iranian economic reform plan in 2008 sales tax rate in iran was 3 but changed to 9 from 2011 35 value added tax act vata was put into effect since mid year 1387 2008 citation needed its implementation was suspended following 10 days of widespread demonstrations across iran in october 2008 36 this act has substituted all previous laws and regulations dealing with indirect taxes including sales tax according to the vata supply of commodities and services as well as their imports and exports shall be subject to the provisions of this law according to article 16 of this act the vat rate is 9 but the vat rates of certain goods such as cigarettes and tobacco products and gasoline and jet fuel are respectively 12 and 20 in addition to the vat rates just mentioned article 38 of vata levies the following duties on goods and services which are subject to this act 17 item additional duties 2009 17 all types of cigarettes and tobacco products 15 to 35 all types of petrol gasoline and jet fuel 20 kerosene and gas oil 20 on fuel oil 20 all other goods and services 9 the fifth development plan stipulates that vat is to be increased by 1 each year in order that it reaches 8 by the end of the plan by 2015 as of 2010 vat for goods and services except oil and tobacco products was 3 37 vat tax exemption edit vat will not apply to free trade zones in iran however goods and services entering iran s customs territory will be subject to payment of vat according to the law citation needed articles 12 and 13 stipulate that supply and importation of some commodities and services including the following shall be exempt from the vata a unprocessed agricultural products b livestock and live poultry aquatic products honey bees and silkworms c all types of fertilizers pesticides seeds and saplings d bakery flour bread meat sugar rice cereals and soya milk cheese shortening and baby formula e books press notebooks and all types of printing papers writing pads and papers and press papers f passenger goods for personal use as exempted under the export import regulations g immovable property h all types of medicine medical consumables medical services human animal or plant as well as rehabilitation and other supportive services i services subject to payment of salary taxes envisaged in the direct taxation law j banking and credit services rendered by banks credit institutes and cooperatives authorized interest free loan funds and cooperative funds k public transportation services and urban and inter city roads railway air and sea passenger transport services l hand woven carpets m all types of research and training services as stipulated in a by law to be approved by the council of ministers n animal and poultry feed o export of goods and services from official exit points any tax paid on account of such exports shall be reimbursed as regards commodities upon submitting a certification of the customs certifying the export of goods value added tax vat does not apply to free trade zones ftz in iran however goods and services entering iran s customs territory from ftzs will be subject to payment of vat according to the law citation needed municipal tax edit this tax only applies to companies which are subject to a municipal tax at the rate of three per cent of their taxable income 2006 e commerce edit see also e commerce in iran neither the electronic commerce law of 2004 nor any other iranian legislation deals specifically with taxation arising from e commerce 38 customs edit see also iran chamber of commerce industries mines agriculture value of the iranian currency transit statistics in iran and foreign trade and economic relations of iran as of 2006 imports to iran valued at more than ir500 000 50 000 must undergo pre shipment quantity and quality inspection in their country of origin by an internationally recognised inspection organisation such as sgs s a goods exported to iran must be subject to invoices authenticated by the iranian embassy and by a nominated chamber of commerce operating in the supplier s country 39 tariff rates edit see also iran and the world trade organization and industry of iran iran s trade balance 2000 2007 for the first time the value of iran s non oil exports is expected to reach the value of imports by 2012 40 iran import tree map 2012 iran s balance of payment 2003 2007 its capital account both long and short term has been decreasing during that same period 41 as of 2015 there are a variety of items which are exempt from taxes being imported into iran such as 42 unprocessed agricultural products flour bread sugar rice milk cheese machinery livestock and animals feedstock and pesticides indicative listing of import tariff rates in 2006 39 item tariff rate chemical products 10 ordinary metals 10 measurement instruments 10 medical equipment 10 food industry 15 mining raw production 15 leather industry 15 paper and wood fabrics 15 mechanical machinery 15 agricultural raw production 25 electric machinery 25 automotive vehicles 100 protectionism and dumping edit see also resistive economy iran and import substitution industrialization as much as 70 of iran s imports could be substituted by domestically produced products iran has passed a law that bans the import of foreign goods and services when similar products or capacities already exist in iran 43 44 45 the government says that 200 thousand new jobs are created with every one billion dollar reduction in imports citation needed reported issues are increasing the quality of domestic products more research and development needed adaptation by domestic suppliers to the iranian consumer tastes and marketing 46 as part of the resistive economy the supreme leader of iran has urged iranians to consume more domestic products over imported ones citation needed in 2019 iranian media reported that foreign firms were dumping their medicines in order to hinder the development of competing domestic pharmaceutical firms citation needed modernization edit see also iranian economic reform plan in an effort to streamline and harmonize the customs procedure with other governmental and private partners the government of iran has selected asycuda world as a tool for its customs administration in order to move toward e commerce and e customs this project is a technical cooperation project between the islamic republic of iran customs administration irica united nations conference on trade and development and undp 47 as of march 21 2010 all imported goods must have barcode stickers irancode that meet the national and international standards 48 free trade zones and re export edit see also foreign trade zones special economic zones in iran value added tax vat will not apply to free trade zones in iran however goods and services entering iran s customs territory will be subject to payment of vat according to the law citation needed in accordance with article 12 of the export import regulations act the pre exportation entry temporary importation of materials and goods to be used in producing finishing processing and packaging of exported goods are exempted from all import duties 17 smuggling edit see also oil smuggling in iran irgc s contraband activities fuel smuggling in iran drug smuggling in iran and crime in iran one third of the imported goods in iran are delivered through the black market underground economy and illegal jetties 49 iran is modernizing the customs to prevent the smuggling of contraband in and out of the country worth 12 billion annually 50 other estimates put the value of smuggled goods into iran alone at 5 5 billion 6 billion annually in 2010 police in iran estimated about 16 billion worth of goods is smuggled into iran each year 12 billion worth of goods are illegal to have or own in iran with the remaining 4 billion being legal goods that are legal to own in iran 51 in 2013 smugglers imported 17 billion of goods nearly 3 billion of goods were also imported using tariff exemptions while the total import reached 50 billion in value 52 less than 1 of smuggled goods are intercepted by the authorities 53 largest black markets in iran are those of 51 54 55 drug smuggling 8 5 billion petroleum smuggling over 3 billion 20 million liters of fuel per day as of 2014 52 alcohol smuggling 912 5 million cigarette smuggling 2 billion prostitution arms trafficking corruption unlicensed imported films and software packages cash 1 billion 56 one majlis member recently stated that irgc black market activities alone might account for 12 billion per year 49 iranian commander mohammadreza yazdi has stated that all irgc economic activities are legitimate 57 besides the irgc rogue elements within the government of iran bonyads and the bazaar are allegedly involved in the smuggling activity 58 dubai and khasab in the persian gulf are important foreign centers of smuggling into iran 58 59 these imports enter iran through major ports such as bandar e abbas or free trade zones such as the islands of kish and qeshm 58 a total of 750 000 unlicensed small shops serve as conduit for the distribution of those goods throughout iran 53 excessive import tariffs for items such as clothing for example also contributes to smuggling in iran 58 damage to the economy edit see also economy of iran up to 80 of the goods enter the country through unregistered ports and jetties in the persian gulf thus undermining the domestic industries in energy agriculture garment textile electronics home appliances which account for 13 of all the goods smuggled into iran or one third of all home appliances in iran 60 61 62 63 64 65 as of 2014 75 of the cell phones in the market were smuggled into the country 66 effect on employment edit see also labor force in iran as per 2010 iranian customs report 14 43 billion worth of goods were smuggled in and out of iran out of which 13 25 billion was the value of goods smuggled into iran leading to loss of some 600 000 jobs 67 see also edit iranian labor law list of major economic laws in iran economy of iran international rankings of iran in economy tax rates around the world constitution of iran bonyad iran s foundations which control 20 of iran s gdp fiscal policy in iran ministry of economic affairs and finance iran iranian calendar social class in iran iranian national tax administration salaries in iran references and notes edit iran crude price pegged at dlrs 39 6 a barrel under next year s budget archived 2011 06 22 at the wayback machine retrieved 30 january 2008 about this collection country studies pdf archived pdf from the original on 22 june 2015 retrieved 15 july 2017 ahmadinejad s achilles heel the iranian economy archived from the original on 10 october 2017 retrieved 11 june 2015 the world factbook archived from the original on january 10 2021 retrieved 11 june 2015 fassihi farnaz october 12 2010 iran s economy feels sting of sanctions the wall street journal archived from the original on december 30 2017 retrieved august 8 2017 1 2 iranian government s plan to fight sanctions replacing oil revenues with taxes archived from the original on 24 september 2015 retrieved 11 june 2015 1 2 oi...
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