Amendment of the Direct Tax Law. Pays/Territoire Iran, Rép. islamique d' Type du document Législation Date 2002 Source FAO, FAOLEX Source d'origine Official Journal, No.16609, 4 March 2002. Sujet Agriculture et développement rural Mot clé Taxe/impôt Gouvernance Protection sociale Règlement des différends Produits agricoles Institution Aire géographique Asie, Mer Caspienne, Moyen-Orient, Afrique du Nord et Proche-Orient, Golfe Persique, Asie du Sud Résumé 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’. Texte intégral Farsi Site web www.dastour.ir Références - Législation Amende Direct Tax Law. Législation | Iran, Rép. islamique d' | 1988 Mot clé: Taxe/impôt, Produits agricoles, Gouvernance, Protection sociale Source: FAO, FAOLEX