Direct Tax Law. Pays/Territoire Iran, Rép. islamique d' Type du document Législation Date 1988 Source FAO, FAOLEX Source d'origine Official Journal, No. 12583, 11 May 1988. Sujet Agriculture et développement rural Mot clé Taxe/impôt Produits agricoles Gouvernance Protection sociale Aire géographique Asie, Mer Caspienne, Moyen-Orient, Afrique du Nord et Proche-Orient, Golfe Persique, Asie du Sud Résumé The Act regulates provisions on direct taxes in the State. In particular, all owners of properties located in Iran and all legal and real persons who have income in Iran must pay taxes. All incomes from agricultural activities, medical expenses and all incomes from handcrafts are exempted from the tax. The Law consists of 271 articles, sub-divided into five chapters: Taxable Persons (I); Property Tax (II); Income Tax (III); Miscellaneous Provisions (IV); Tax Assessment Organization (V). Texte intégral Farsi Site web www.dastour.ir Références - Législation Amendé par Amendment of the Direct Tax Law. Législation | Iran, Rép. islamique d' | 2002 Mot clé: Taxe/impôt, Gouvernance, Protection sociale, Règlement des différends, Produits agricoles, Institution Source: FAO, FAOLEX