Ecolex Logo
The gateway to
environmental law
Search results » Legislation

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