Amendment of the Direct Tax Law. Country/Territory Iran, Islamic Republic of Document type Legislation Date 2002 Source FAO, FAOLEX Original source Official Journal, No.16609, 4 March 2002. Subject Agricultural & rural development Keyword Tax/levy Governance Social protection Dispute settlement Agricultural commodities Institution Geographical area Asia, Caspian Sea, Middle East, Near East and North Africa, Persian Gulf, Southern Asia Abstract The Act, which consists of 133 articles, amends the Direct Tax law. In particular, the Act exempts the following agencies from the mandate of the Direct Tax Law: ministries, public institutions, municipalities, and all organization dependent on the government. All employees working in less-developed areas of the State are obliged to pay only 50% of the calculated income tax. All private schools, private universities, centers for people with disabilities and sports institutions and clubs are exempted from income tax. All religious palaces and holly shrines are also exempted from income tax. All disputes, result from tax regulations, should be referred to the ‘Tax Dispute Settlement Committee’. Full text Farsi Website www.dastour.ir References - Legislation Amends Direct Tax Law. Legislation | Iran, Islamic Republic of | 1988 Keyword: Tax/levy, Agricultural commodities, Governance, Social protection Source: FAO, FAOLEX