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