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Iranian Statutory Bodies Liable to Taxation
Iranian Statutory Bodies Liable to Taxation

Iranian Tax News

Iranian Statutory Bodies Liable to Taxation

The following new provisions have been enacted through the Budget Act whereby some statutory bodies shall be liable to tax in the Iranian taxation system:

Provisions of the Decree of Paragraph M of Note 9 of the Budget Act for 1394 (2015), approved on Esfand 24, 1393 (March 15, 2015):

Holy shrines and Gharargah Sazandegi Foundations shall be required to submit their tax returns and their loss and profit accounts for 1394 (2015) related o their shares in companies and institutes with business activities, such as industrial, mining, commercial and service activities to the Tax Offices and pay the due taxes in view of the Direct Taxes Act.  

The income tax revenues of the companies affiliated to the Astan-eGhods-e Razavi (Holy Shrine of Imam Reza), subject of this Paragraph, shall be transferred to the said Holy Shrine, through the Collecting-Spending System.   

Provisions of the Decree of Paragraph 78 of the Law Annexing some Articles  to the Law Partially Amending the State Financial Regulations approved on Esfand 4, 1393 (February 23, 2015)by the Islamic Consultative Assembly (IRI Parliament):

In order to establish educational justice, apply Principle 30th of the IRI Constriction and necessary equipment for all  the educational institutes, with the priority of the deprived regions and rural areas, Astan-e Ghods-e Razavi (Holy Shrine of Imam Reza), those business institutes and enterprises, which are affiliated to the Armed Forces, the Executive Headquarters of the Imam Khomeini Commands, and other executive bodies, which have not paid taxes formerly, with the exception of the ones, for which the authorization for not paying taxes had been issued by the Supreme Leader, shall be required to pay direct taxes and VAT.  The revenue collected here with shall be transferred to the Ministry of Education for the development of the Educational Justice, to be expended in view of the Bylaw, which shall be duly drafted and approved by the respected Board of Ministers.   

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