Amendment of the Direct Tax Law. País/Territorio Irán, República Islámica del Tipo de documento Legislación Fecha 2002 Fuente FAO, FAOLEX Fuente original Official Journal, No.16609, 4 March 2002. Materia Agricultura y desarrollo rural Palabra clave Tasa/impuesto Gobernanza Protección social Solución de controversias Productos agrícolas Institución Área geográphica Asia, Mar Caspio, Medio Oriente, Africa del Norte y Cercano Oriente, Golfo Pérsico, Asia Meridional Resumen 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’. Texto completo Farsi Página web www.dastour.ir Referencias - Legislación Enmienda Direct Tax Law. Legislación | Irán, República Islámica del | 1988 Palabra clave: Tasa/impuesto, Productos agrícolas, Gobernanza, Protección social Fuente: FAO, FAOLEX