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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