Meta tags:
Headings (most frequently used words):
tax, and, taxation, income, capital, taxes, exemptions, foreign, on, exemption, vat, in, iran, contents, government, budget, real, estate, markets, inheritance, corporate, appeals, procedure, indirect, customs, see, also, references, notes, external, links, evasion, islamic, gains, of, companies, liaison, representative, branch, offices, advantages, investment, promotion, protection, act, fippa, major, changes, losses, double, accounting, standards, value, added, municipal, commerce, tariff, rates, protectionism, dumping, modernization, free, trade, zones, re, export, smuggling, damage, to, the, economy, effect, employment,
Text of the page (most frequently used words):
the (551), and (272), tax (237), iran (178), from (121), #income (75), for (69), archived (64), retrieved (62), are (54), 000 (53), original (52), iranian (52), rate (47), with (41), taxes (41), article (41), shall (41), taxation (40), this (40), foreign (39), edit (39), their (39), all (36), 2012 (35), goods (34), economic (34), 2015 (33), also (33), that (31), other (28), act (28), subject (28), government (26), has (25), will (24), see (24), trade (23), companies (23), not (23), per (23), june (22), 2017 (22), value (22), such (22), billion (21), july (20), year (20), exemption (20), present (20), economy (19), which (19), legal (18), articles (18), law (18), rates (18), services (18), corporate (17), investment (17), have (17), cent (17), zero (17), 2016 (16), customs (16), smuggling (16), activities (16), pdf (16), vat (16), capital (16), under (15), country (15), export (15), 2014 (15), com (15), zones (15), products (15), taxable (15), enterprises (15), relevant (15), apply (14), administration (14), 2010 (14), into (14), exemptions (14), needed (14), they (14), import (13), business (13), free (13), less (13), producing (13), citation (13), date (13), employees (13), transfer (13), organization (12), cs1 (12), market (12), laws (12), commerce (12), within (12), according (12), research (12), approved (12), shares (12), real (12), islamic (11), been (11), direct (11), 2011 (11), through (11), account (11), than (11), authorities (11), more (11), mining (11), period (11), any (11), years (11), persons (11), estate (11), toggle (10), non (10), was (10), january (10), out (10), link (10), domestic (10), financial (10), national (10), were (10), based (10), amendment (10), wikipedia (9), march (9), links (9), maint (9), october (9), united (9), tehran (9), activity (9), smuggled (9), cite (9), notes (9), black (9), accounting (9), international (9), property (9), one (9), centers (9), tariff (9), paid (9), types (9), salary (9), mentioned (9), provisions (9), entities (9), regions (9), increase (9), registered (8), 2006 (8), ministry (8), finance (8), world (8), assistance (8), worth (8), web (8), imports (8), affairs (8), plan (8), revenues (8), imported (8), however (8), its (8), industry (8), exempt (8), only (8), stipulated (8), well (8), provided (8), located (8), radius (8), industrial (8), irr (8), licenses (8), prescribed (8), gross (8), heirs (8), revenue (8), subsection (8), view (7), profit (7), page (7), service (7), copy (7), title (7), states (7), including (7), doing (7), social (7), regulations (7), note (7), annual (7), technical (7), news (7), sector (7), sanctions (7), markets (7), standards (7), 2008 (7), evasion (7), oil (7), list (7), force (7), fuel (7), payment (7), added (7), special (7), 100 (7), council (7), papers (7), but (7), developed (7), declared (7), paragraph (7), derived (7), collected (7), rights (7), excess (7), policy (6), text (6), may (6), dead (6), external (6), category (6), territory (6), information (6), australian (6), entry (6), chamber (6), labor (6), bank (6), system (6), april (6), february (6), times (6), three (6), gains (6), offshore (6), 2019 (6), budget (6), major (6), agriculture (6), development (6), new (6), exports (6), upon (6), following (6), indirect (6), main (6), taxpayers (6), granted (6), center (6), contracts (6), applicable (6), ministries (6), investments (6), residential (6), offices (6), earned (6), above (6), individual (6), share (6), about (5), use (5), deprecated (5), archival (5), wayback (5), sidebar (5), south (5), procedure (5), investors (5), november (5), irgc (5), havocscope (5), www (5), sales (5), commission (5), help (5), firms (5), stock (5), exchange (5), fiscal (5), gdp (5), those (5), each (5), private (5), move (5), reform (5), medical (5), there (5), term (5), same (5), first (5), time (5), ministers (5), banking (5), books (5), certain (5), accountants (5), number (5), after (5), double (5), engaged (5), tourism (5), whether (5), changes (5), 120 (5), level (5), technology (5), beginning (5), townships (5), exploitation (5), incentive (5), contract (5), due (5), case (5), returns (5), pay (5), flat (5), company (5), respect (5), registration (5), name (5), land (5), 500 (5), contents (4), search (4), categories (4), december (4), august (4), statements (4), 2021 (4), need (4), short (4), portal (4), 2007 (4), tariffs (4), security (4), paying (4), permanent (4), gulf (4), monthly (4), machine (4), partners (4), rental (4), leaks (4), collection (4), price (4), report (4), effect (4), total (4), involved (4), annually (4), exempted (4), order (4), between (4), must (4), reported (4), when (4), increasing (4), agricultural (4), production (4), official (4), exit (4), regards (4), authorized (4), vata (4), except (4), tobacco (4), fifth (4), previous (4), required (4), representative (4), removed (4), appeals (4), countries (4), avoidance (4), who (4), profits (4), least (4), provinces (4), estates (4), kilometer (4), fippa (4), protection (4), expenses (4), provisioned (4), basis (4), incentives (4), cases (4), established (4), lands (4), then (4), branches (4), receipts (4), contracting (4), fees (4), general (4), because (4), taxed (4), corporation (4), inheritance (4), tse (4), listed (4), below (4), european (4), hide (4), table (3), statistics (3), using (3), last (3), hidden (3), unsourced (3), url (3), society (3), asia (3), syria (3), sri (3), lanka (3), russia (3), pakistan (3), lebanon (3), korea (3), kazakhstan (3), iraq (3), indonesia (3), india (3), china (3), azerbaijan (3), how (3), importation (3), database (3), map (3), republic (3), english (3), over (3), cahoots (3), egyptian (3), militants (3), home (3), contraband (3), 2023 (3), institute (3), payvand (3), says (3), sources (3), september (3), daily (3), 2009 (3), long (3), currency (3), austrade (3), 2013 (3), banks (3), global (3), 2020 (3), costs (3), 2018 (3), salaries (3), employment (3), third (3), industries (3), these (3), delivered (3), illegal (3), estimated (3), own (3), remaining (3), being (3), entering (3), accordance (3), duties (3), dumping (3), already (3), quality (3), part (3), substituted (3), machinery (3), item (3), 2003 (3), during (3), balance (3), 2004 (3), municipal (3), commodities (3), does (3), training (3), public (3), transportation (3), credit (3), interest (3), supply (3), addition (3), changed (3), since (3), starting (3), recent (3), can (3), second (3), switzerland (3), losses (3), trading (3), extended (3), hotels (3), requirement (3), limit (3), promotion (3), science (3), education (3), state (3), moreover (3), study (3), administrative (3), bylaw (3), mine (3), 1395 (3), paragraphs (3), prepared (3), months (3), planning (3), received (3), provision (3), incomes (3), percent (3), rated (3), sectors (3), holding (3), higher (3), enterprise (3), still (3), sale (3), entitled (3), computed (3), 105 (3), unless (3), question (3), create (3), rule (3), issued (3), benefits (3), partnership (3), further (3), documents (3), minimum (3), follows (3), whom (3), aforementioned (3), file (3), head (3), branch (3), operations (3), royalties (3), either (3), etc (3), concerning (3), source (3), depending (3), work (3), progressive (3), properties (3), related (3), single (3), degree (3), transaction (3), rent (3), setad (3), zakat (3), khums (3), 320 (3), individuals (3), here (3), top (3), ireland (3), haven (3), burden (3), tools (3), language (2), conduct (2), contact (2), privacy (2), available (2), additional (2), terms (2), site (2), foundation (2), license (2), rendered (2), errors (2), missing (2), pages (2), updating (2), description (2), different (2), wikidata (2), https (2), index (2), hong (2), kong (2), islands (2), taiwan (2), cyprus (2), vietnam (2), uzbekistan (2), arab (2), emirates (2), turkmenistan (2), turkey (2), timor (2), east (2), tajikistan (2), saudi (2), arabia (2), qatar (2), philippines (2), palestine (2), oman (2), malaysia (2), kyrgyzstan (2), kuwait (2), jordan (2), japan (2), israel (2), georgia (2), bhutan (2), bangladesh (2), bahrain (2), armenia (2), procedures (2), explained (2), online (2), guide (2), 2002 (2), updated (2), point (2), reports (2), review (2), ibn (2), live (2), firm (2), yahoo (2), irandaily (2), 3630 (2), smugglers (2), bazaar (2), commander (2), legitimate (2), listing (2), roles (2), revolutionary (2), corps (2), road (2), star (2), bans (2), 600 (2), office (2), gov (2), profile (2), exporters (2), grants (2), digital (2), rep (2), group (2), ifrs (2), return (2), unit (2), fact (2), book (2), high (2), 131 (2), current (2), pressreader (2), undermining (2), affect (2), holidays (2), next (2), references (2), class (2), control (2), bonyad (2), around (2), loss (2), some (2), jobs (2), enter (2), ports (2), jetties (2), thus (2), appliances (2), persian (2), damage (2), items (2), unlicensed (2), conduit (2), distribution (2), throughout (2), stated (2), alone (2), majlis (2), cash (2), million (2), alcohol (2), drug (2), put (2), while (2), underground (2), crime (2), pre (2), exported (2), project (2), cooperation (2), modernization (2), 200 (2), thousand (2), every (2), issues (2), iranians (2), ones (2), resistive (2), marketing (2), could (2), protectionism (2), vehicles (2), raw (2), fabrics (2), pesticides (2), livestock (2), flour (2), bread (2), sugar (2), rice (2), milk (2), cheese (2), unprocessed (2), inspection (2), origin (2), mines (2), applies (2), animal (2), poultry (2), passenger (2), cooperatives (2), funds (2), cooperative (2), immovable (2), personal (2), press (2), meat (2), increased (2), end (2), gas (2), gasoline (2), jet (2), cigarettes (2), suspended (2), american (2), contribute (2), harmonization (2), transactions (2), designated (2), taxpayer (2), his (2), audit (2), made (2), questions (2), algeria (2), bulgaria (2), croatia (2), france (2), germany (2), norway (2), poland (2), africa (2), agreement (2), accepted (2), carried (2), off (2), include (2), five (2), exclusion (2), until (2), regarding (2), owned (2), kilometers (2), isfahan (2), location (2), health (2), universities (2), entitlement (2), taken (2), purposes (2), proposal (2), privileges (2), collaboration (2), management (2), start (2), prior (2), sending (2), tourists (2), abroad (2), agents (2), treatment (2), regard (2), concluded (2), province (2), cities (2), population (2), housing (2), confirmation (2), two (2), joint (2), computation (2), pursuant (2), aggregate (2), beyond (2), establishment (2), fixed (2), assets (2), hospitals (2), touristy (2), decrease (2), claimed (2), working (2), insurance (2), subsequent (2), amount (2), particular (2), application (2), supported (2), 132 (2), extraction (2), obliged (2), submit (2), statutory (2), construction (2), advantages (2), actual (2), applied (2), contractors (2), liaison (2), deemed (2), coefficient (2), licensing (2), mainland (2), introduced (2), way (2), address (2), among (2), assumed (2), earnings (2), calculated (2), assessment (2), signed (2), cost (2), entity (2), calculation (2), incidence (2), payable (2), goodwill (2), transactional (2), bonds (2), them (2), 143 (2), bis (2), amending (2), unoccupied (2), undeveloped (2), refer (2), footnote (2), uncles (2), aunts (2), children (2), levied (2), accrued (2), dividend (2), fair (2), landlord (2), calculating (2), deduction (2), net (2), parts (2), alms (2), household (2), millions (2), ali (2), kharaj (2), voluntary (2), 1200 (2), 240 (2), 180 (2), rolls (2), resident (2), nationals (2), obtain (2), permit (2), deductions (2), payroll (2), section (2), windfall (2), info (2), evaders (2), expediency (2), natural (2), justice (2), groups (2), union (2), equalization (2), base (2), consumption (2), stamp (2), panama (2), economics (2), centres (2), ofcs (2), havens (2), optimal (2), events (2), talk (2), appearance (2), upload (2), history (2), read (2), log (2), donate (2), menu (2), add, topic, mobile, cookie, statement, developers, code, safety, contacts, disclaimers, you, agree, trademark, wikimedia, inc, creative, commons, attribution, sharealike, parsoid, edited, 2026, utc, permanently, 2025, unfit, bare, webarchive, template, child, parameter, org, php, taxation_in_iran, oldid, 1344558920, macau, cocos, keeling, christmas, island, british, indian, ocean, territories, dependencies, ossetia, northern, abkhazia, limited, recognition, yemen, leste, thailand, singapore, nepal, myanmar, mongolia, maldives, laos, north, egypt, cambodia, brunei, afghanistan, sovereign, videos, many, practical, requirements, access, regulation, details, nur, offers, consulting, intending, invest, document, summary, principal, macro, data, sectoral, central, reviews, ibnlive, usd14b, appliance, abounds, korean, fined, 750m, evading, fruit, threatening, agro, nitc, feel, blowback, tensions, peace, reuters, exclusive, smuggles, skirt, underage, smoking, crisis, good, soars, 20bn, 2022, rise, pasdaran, assessing, guards, mehr, agency, post, stability, newspaper, caps, seeks, trim, cope, nourlaw, nouraei, mostafavi, tpo, خطا, 404, mehrnews, political, sport, headlines, eiu, solutions, telecommunications, dec, suspension, stirs, controversy, mandated, pull, voa, difficult, opportunities, glance, directory, unavailable, economist, intelligence, 2005, etiquette, feas, federation, euro, asian, exchanges, turquoise, globalpropertyguide, moderate, irantradelaw, accpress, تازه, های, حسابداری, change, atimes, middle, empty, via, 20211215, 281676848216015, browse, icij, abdul, rahman, empire, untouched, detected, equality, nuclear, deal, pullout, oietai, fight, replacing, fassihi, farnaz, wall, street, journal, feels, sting, factbook, ahmadinejad, achilles, heel, studies, crude, pegged, dlrs, barrel, calendar, foundations, constitution, rankings, leading, unregistered, garment, textile, electronics, cell, phones, energy, excessive, example, contributes, clothing, important, 750, small, shops, serve, qeshm, kish, bandar, abbas, khasab, dubai, member, recently, might, mohammadreza, yazdi, besides, rogue, elements, allegedly, bonyads, films, software, packages, corruption, arms, trafficking, prostitution, cigarette, 912, liters, day, petroleum, largest, modernizing, prevent, estimates, nearly, reached, intercepted, police, exportation, temporary, materials, used, finishing, processing, packaging, effort, streamline, harmonize, governmental, selected, tool, toward, irica, stickers, meet, irancode, barcode, undp, nations, conference, asycuda, media, medicines, hinder, competing, pharmaceutical, much, passed, similar, capacities, exist, created, dollar, reduction, adaptation, suppliers, consumer, tastes, urged, consume, supreme, leader, domestically, produced, substitution, industrialization, automotive, electric, mechanical, paper, wood, leather, food, equipment, measurement, instruments, ordinary, metals, chemical, indicative, feedstock, animals, variety, both, decreasing, tree, 2000, expected, reach, valued, ir500, undergo, shipment, quantity, internationally, recognised, organisation, invoices, authenticated, nominated, operating, supplier, embassy, sgs, relations, transit, neither, electronic, nor, legislation, deals, specifically, arising, points, reimbursed, submitting, certification, certifying, ftzs, ftz, feed, hand, woven, carpets, urban, inter, city, roads, railway, air, sea, transport, institutes, loan, envisaged, medicine, consumables, human, plant, rehabilitation, supportive, notebooks, printing, writing, pads, bakery, cereals, soya, shortening, baby, formula, fertilizers, seeds, saplings, aquatic, honey, bees, silkworms, stipulate, stipulates, reaches, kerosene, petrol, respectively, just, levies, mid, 1387, implementation, days, widespread, demonstrations, across, dealing, prepare, reporting, profession, particularly, organized, influence, practices, implies, evolution, relation, auditors, receives, strengthen, systems, retain, conventional, professionals, certified, grant, thornton, crowe, horwath, rsm, pricewaterhousecoopers, kpmg, keeping, 1979, reintroduced, concept, undertaken, choose, appoint, accountant, examine, records, gaap, outlook, noteworthy, stage, appeal, process, compliance, rather, austria, belarus, romania, serbia, spain, sudan, tunisia, ukraine, venezuela, sustained, keep, proper, forward, written, against, future, previously, receive, breaks, set, texts, clarification, minority, would, enjoy, manufacturing, manufactured, remain, ambiguity, occurred, excluded, areas, duration, enactment, framework, comprehensive, scientific, latter, eligible, concerned, purpose, councils, progress, allowable, existing, department, environment, names, counties, rural, districts, verified, competent, granting, internal, hundred, pilgrimage, travel, pilgrims, zerorate, maximum, accrual, finalized, exceed, produce, known, brand, exploiting, capabilities, conclusion, manage, expiry, relief, 50kilometer, exceeding, 300, latest, census, area, vicepresidency, criterion, making, decision, belong, approval, preamble, persist, equals, sections, reinvestment, receiving, reconstruction, renovation, exception, merely, extent, capitals, abovementioned, fines, thereof, determined, welfare, lists, lowered, down, retirement, redemption, resign, regarded, towns, filing, deadline, sheet, samples, promote, levels, ways, twice, removing, obstacles, competitive, promoting, former, namely, permits, refers, method, whereby, arrangements, deadlines, investigate, assess, supporting, resulting, oriented, providing, raise, consequently, incurred, engage, deductible, presentation, earning, filed, consultant, engineers, confusion, surrounding, municipalities, film, screening, licences, coefficients, standard, effective, royalty, generally, speaking, directly, instance, had, divided, deriving, type, investor, various, generates, unease, appear, arbitrarily, enforced, bills, initially, size, operates, factors, widely, believed, intellectual, performed, before, material, retention, withheld, therefore, shareholder, simplified, venture, commercial, replaces, old, reserves, distributable, apart, shareholders, motor, ground, marine, aerial, left, death, presumptive, deposits, negotiable, excluding, allocated, interests, dividends, till, priority, delivery, partially, deleted, units, annexed, support, iii, grandparents, siblings, nieces, nephews, parents, spouse, grandchildren, relationship, deceased, heir, loat, awards, participation, equities, gain, four, transferred, charged, transfers, none, instead, itself, buildings, presented, deducting, multiply, person, generating, max, leased, measures, 150, form, giving, usually, reserved, aal, bayt, turban, signifies, belongs, imam, guardian, jurists, full, gives, him, majority, hundreds, dollars, ayatollah, khomeini, wali, faqeeh, fatima, abi, talib, khamenei, muhammad, mandatory, included, arabic, variable, charitable, causes, principle, tenth, crops, ushr, 900, 720, 480, 160, liable, sourced, cannot, provide, proof, presence, easily, enforce, assumes, position, range, unskilled, workers, managing, directors, visa, nationality, consisting, employers, make, necessary, allowed, incidental, announce, 1396, professions, trades, miscellaneous, separately, computational, rules, crackdown, cheats, costing, typically, gray, divulge, others, loses, equivalent, product, medias, falls, conducted, losing, identified, unpaid, 184, trillion, rials, decided, guard, parliament, evades, avoids, enacting, reforms, recommended, contradicting, come, barely, ten, earners, proposed, increases, traders, gold, steel, prompting, stoppages, merchants, came, rest, virtually, people, hence, operate, begins, ends, outside, formal, money, uruguay, kingdom, tanzania, sweden, portugal, peru, zealand, netherlands, namibia, morocco, malta, lithuania, italy, iceland, greece, finland, denmark, colombia, canada, bvi, brazil, australia, argentina, albania, europe, ratio, nisab, jizya, tolerance, temple, leibzoll, fiscus, judaicus, tithe, teind, eight, church, religious, tjn, network, oxfam, itep, advocacy, gabriel, zucman, joel, slemrod, ronen, palan, james, hines, dhammika, dharmapala, mihir, desai, academic, ata, carnet, zone, war, duty, custom, ftt, pricing, treaty, spahn, tobin, robin, hood, ccctb, common, consolidated, attac, wealth, negative, vehicle, miles, traveled, toll, gnss, congestion, fee, user, charge, turnover, surtax, stealth, resource, pigouvian, childlessness, luxury, internet, hypothecated, gift, georgist, sugary, drink, sin, fat, excise, stumpage, steering, severance, resources, landfill, eco, carbon, environmental, tourist, television, hotel, departure, solidarity, landing, airport, improvement, aviation, valorem, swiss, paradise, luxembourg, liechtenstein, affair, leprechaun, examples, secrecy, sink, magic, circle, locations, unreported, mispricing, resistance, exile, debtors, prison, amnesty, shelter, patent, farming, inversion, holiday, engineering, repurchase, repatriation, dye, beps, dutch, sandwich, caia, malt, irish, erosion, shifting, noncompliance, withholding, collector, investigation, protester, preparation, residence, shield, refund, lien, nexus, proportional, regressive, theories, laffer, curve, efficiency, theory, representation, competition, advantage, cut, shift, theft, threshold, bracket, policies, aspect, series, please, update, reflect, newly, encyclopedia, projects, printable, version, download, print, switch, legacy, parser, get, shortened, what, actions, فارسی, community, learn, random, navigation, jump, content,
Text of the page (random words):
e located in special economic zones and for 3 further years if they are located in industrial towns or special economic zones of less developed regions d the requirement for entitlement to any tax exemptions by real and legal persons engaged in free zones and other regions of the country is filing tax returns within the due deadline the legal persons tax returns include the balance sheet as well as profit and loss account in accordance with samples prepared by the iranian national tax administration e in order to promote and increase the levels of economic investments in entities subject to the present article in addition to the protection period for zero rate taxation investments in less developed regions and other regions shall also be supported in other ways as follows 1 for less developed regions in the computation of taxes relevant to the subsequent years following the zero rate taxation period pursuant to provisions prescribed in the present article as long as the aggregate taxable income is twice the registered and paid up capital the zero rate shall still apply but beyond that level the due taxes shall be computed and collected at the rates prescribed in article 105 of this act and the notes under it 2 for other regions in the computation of taxes relevant to the years following the zero rate taxation period pursuant to provisions prescribed in the preamble of the present article 50 of the taxes shall still be zero rated and the remaining 50 shall be computed and collected at the rates prescribed in article 105 of this act and the notes under it this provision will persist unless the aggregate taxable income of the enterprise in question equals its registered and paid up capital but beyond that level 100 of the due tax shall be computed at the rates prescribed in article 105 of the present act and the notes under it the tax incentives mentioned in sections 1 and 2 of the present paragraph shall also apply to the income derived from transportation activities by non government legal persons if such non government legal persons have been established prior to the present amendment they shall be entitled to the tax incentive mentioned in this article if they have any reinvestment any investments authorized by receiving legal licenses from relevant legal authorities for the establishment development reconstruction and renovation of the enterprises in question to create fixed assets except for lands shall also be subject to the rule of this paragraph f the exception stipulated for lands at the end of paragraph e is not applicable in cases of investment by non government legal persons on enterprises of transportation hospitals hotels and touristy residential centers but merely to the extent prescribed in legal licenses issued by relevant authorities g in cases of decrease in the registered or paid up capitals of the abovementioned persons who have already taken benefits from the tax incentive granted by the present article for increasing their capital the tax due and the fines thereof shall be claimed and collected h if the investments subject to the provisions of the present article have been made in partnership with foreign investors under the license of the organization for investment economic and technical assistance of iran then for any 5 of foreign investment partnership there will be a 10 increase in the tax incentive prescribed by this article which shall not exceed 50 of the registered and paid in capital i foreign companies that produce well known brand products in iran by exploiting capabilities of domestic producing enterprises shall be subject to the provisions of the present article as of the date of conclusion of their cooperation contract with the iranian producing enterprise all throughout the zero rate taxation period granted to that producing enterprise provided that they manage to export at least 20 of their products moreover after the expiry of the zero rate taxation period such foreign companies shall still be subject to the 50 relief in the tax rate with regard to the profits derived from the sale of their products during the period stipulated in this article j the zero rate taxation and incentives provisioned in this article shall not apply to the income of producing and mining entities established within a 120 kilometer radius from the center of tehran province or within 50kilometer radius from the center of isfahan and within a 30 kilometers radius from the administrative centers of provinces and cities with a population exceeding 300 000 according to the latest population and housing census however producing enterprises involved in the area of information technology upon the confirmation of relevant ministries and the vicepresidency for science and technology shall be entitled to the privileges provided by this article moreover producing and mining enterprises established in all special economic zones and industrial townships except for special economic zones and industrial townships established within the 120 kilometer radius from the center of tehran province shall be zero rated and shall be entitled to the tax incentives provided by this article as regards the special economic zones and industrial townships or producing enterprises located within the territory of two or more provinces or cities the criterion for making decision on the territory to which such zones or townships belong shall be stipulated in a bylaw to be approved by the council of ministers within three months from the approval of the present act upon the joint proposal of the ministry of industry mine and trade the ministry of economic affairs and finance the state organization of management and planning and the department of environment of the islamic republic of iran k the list of less developed regions including the names of provinces townships counties and rural districts shall be prepared within the first three months of the 5 year term of each development plan by the state organization of management and planning in collaboration with the ministry of economic affairs and finance and will be approved by the council of ministers to be applicable until a new list is approved the date of activity start up as verified by relevant competent authorities will be the basis for granting tax incentives for less developed regions l all enterprises for internal and international tourism that have prior to the entry into force of the present article received their exploitation licenses from relevant legal authorities shall be exempt from the payment of 50 of the tax on their declared income up to 6 years after the date of entry into force of this article this provision however does not apply to incomes derived from sending tourists abroad m one hundred percent 100 of the income declared by tourism and pilgrimage travel agents that have received their licenses from relevant authorities shall be zero rated provided that such income has been derived from foreign tourists or from sending pilgrims to saudi arabia iraq or syria n zero rate treatment as provisioned by the present law shall only apply to the income declared by taxpayers and does not apply to hidden incomes this exclusion shall be applicable in regard with all cases of zerorate taxation provisioned in the present act or in any other relevant laws o study and research costs of legal persons from the private and cooperative sectors engaged in producing and industrial enterprises holding exploitation licenses from relevant ministries shall be exempt from the payment of a maximum of 10 of such persons declared tax in the year of accrual provided that such study and research activities have been carried out through contracts concluded with universities or other research and higher education centers holding finalized licenses from the ministries of science research and technology or health and medical education within the framework of the state comprehensive scientific map the latter mentioned contracts shall be eligible for the concerned purpose only if research councils of the universities or research centers involved have already approved the annual progress reports of the contracts moreover for the entitlement to the exemption the income declared by such enterprises for producing and industrial activities shall not be less than irr 5 000 000 000 the study and research costs which are taken into account as the tax paid by such persons shall not be accepted as allowable expenses for tax purposes the administrative bylaw of this paragraph will be approved by the ministers of economic affairs and finance industry mine and trade science research and technology and health and medical education upon the proposal of the iranian national tax administration note 1 all tax exemptions and zero rate privileges provisioned by existing laws other than laws and regulations mentioned in the present article shall also be applicable as of the beginning of the year 1395 i e as of march 20 2016 note 2 the administrative bylaw of the present article and the paragraphs under it will be prepared within 6 months of the date of entry into force of this act by the ministries of economic affairs and finance and industry mine and trade in collaboration with the iranian national tax administration to be approved by the council of ministers foreign investment promotion and protection act fippa edit see also foreign companies foreign direct investment in iran tax holidays through enactment of fippa 19 activity level of exemption duration of exemption agriculture 100 no time limit industry and mining 100 5 years industry and mining in less developed areas 100 10 years tourism 50 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 t...
|
