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Value Added Tax Law.

País/Territorio
Irán, República Islámica del
Tipo de documento
Legislación
Fecha
2008
Fuente
FAO, FAOLEX
Fuente original
Official Journal, No. 18841, 23 June 2008.
Materia
Alimentación y nutrición
Palabra clave
Tasa/impuesto Gobernanza Protección social Azúcar Leche/productos lácteos Carne Seguridad alimentaria Cereales/granos/arroz Educación Productos agrícolas
Área geográphica
Asia, Mar Caspio, Medio Oriente, Africa del Norte y Cercano Oriente, Golfo Pérsico, Asia Meridional
Resumen

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).

Texto completo
Farsi
Página web
www.dastour.ir