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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