Direct Tax Law. Country/Territory Iran, Islamic Republic of Document type Legislation Date 1988 Source FAO, FAOLEX Original source Official Journal, No. 12583, 11 May 1988. Subject Agricultural & rural development Keyword Tax/levy Agricultural commodities Governance Social protection Geographical area Asia, Caspian Sea, Middle East, Near East and North Africa, Persian Gulf, Southern Asia Abstract The Act regulates provisions on direct taxes in the State. In particular, all owners of properties located in Iran and all legal and real persons who have income in Iran must pay taxes. All incomes from agricultural activities, medical expenses and all incomes from handcrafts are exempted from the tax. The Law consists of 271 articles, sub-divided into five chapters: Taxable Persons (I); Property Tax (II); Income Tax (III); Miscellaneous Provisions (IV); Tax Assessment Organization (V). Full text Farsi Website www.dastour.ir References - Legislation Amended by Amendment of the Direct Tax Law. Legislation | Iran, Islamic Republic of | 2002 Keyword: Tax/levy, Governance, Social protection, Dispute settlement, Agricultural commodities, Institution Source: FAO, FAOLEX