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