Value Added Tax Law. Country/Territory Iran, Islamic Republic of Document type Legislation Date 2008 Source FAO, FAOLEX Original source Official Journal, No. 18841, 23 June 2008. Subject Food & nutrition Keyword Tax/levy Governance Social protection Sugar Milk/dairy products Meat Food security Cereals/grains/rice Education Agricultural commodities Geographical area Asia, Caspian Sea, Middle East, Near East and North Africa, Persian Gulf, Southern Asia Abstract The Act regulates provisions on value added tax. In particular, the Law governs any supply, importation and exportation of goods and services. Moreover, the Law exempts some fundamental goods and services from value added tax, including but not limited to: agriculture products, livestock, honey bee, poultry, flour, bread, mat, sugar, rice, milk, cheese, babies powdered milk, books and printed matters, carpets, medicines, public transportation and education. The State Tax Organization, depending on the Ministry of Economic and Finance, is the responsible authority to implement this Act. The text consists of 53 articles, sub-divided into ten chapters; General Provisions (I); Exemptions (II); Tax Calculation (III); Obligations of Taxpayers (IV); State Tax Organization (V); Other Provisions (VI); Tax on Goods and Services (VII); Customs (VIII); Other taxes (IX); Other Regulations (X). Full text Farsi Website www.dastour.ir