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Value Added Tax Law.

Pays/Territoire
Iran, Rép. islamique d'
Type du document
Législation
Date
2008
Source
FAO, FAOLEX
Source d'origine
Official Journal, No. 18841, 23 June 2008.
Sujet
Alimentation et nutrition
Mot clé
Taxe/impôt Gouvernance Protection sociale Sucre Lait/produits laitiers Viande Sécurité alimentaire Céréales/grains/riz Éducation Produits agricoles
Aire géographique
Asie, Mer Caspienne, Moyen-Orient, Afrique du Nord et Proche-Orient, Golfe Persique, Asie du Sud
Résumé

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).

Texte intégral
Farsi
Site web
www.dastour.ir