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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