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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