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14th ATAIC Conference
Date
Saturday, November 18, 2017

Special Event

9 - 13 December 2017, Tehran


Recent Events
Czech Prime Minister Proposes Bank Tax
The ruling Czech Social Democratic Party, led by Prime Minister Bohuslav Sobotka, will introduce a special tax on the countrys banks if it wins elections scheduled for later this year.
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South Korea Achieved Record Tax Revenues In 2016
South Korea posted a small fiscal surplus in 2016 for a second year running, largely due to an unexpected increased in corporate tax and value-added tax revenues.
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Switzerland Rejects Corporate Tax Reform
Proposed changes to Switzerlands corporate tax framework have been rejected in a referendum.
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UAE Confirms Details For VAT From January 2018
The UAE has provided more details on plans to introduce VAT at a rate of 5 percent across the other Gulf Co-operation Council (GCC) member states on January 1, 2018.
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Contact Now
Tel:  +98 21 3396 7446
       +98 21 3990 3723
Fax: +98 21 3396 7431
Email: m.mollanazar@tax.gov.ir
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How can I make an objection against my tax?

The taxpayer may object to an assessment within 30 days of service of the notice of assessment. Objections must be supported by documentary evidence and must be made direct to the chief assessor. If the matter cannot be resolved by the "chief assessor", it is referred to the Board of Settlement of Tax Disputes (BSTD). An appeal against the decision of the BSTD must be made in writing within 1 month. Further appeal may be made against the decision of the BSTD to the Supreme Tax Council within 1 month of the notification of the BSTD’s decision.

Finalized taxes which cannot be referred to any other court of appeal may still be contested if sufficient grounds exist to prove that the rulings received hitherto had been inequitable. The Minister of Economic Affairs and Finance can refer the file to a three-member committee whose verdict shall be final and binding. 

If the complaint against the verdict of the Board of Settlement of Tax Disputes (BSTD) is filed by the taxpayer, and he deposits cash or bank guarantee equal to the amount of the tax determined under the verdict, or introduces a creditable guarantor, whose creditability is accepted by the assessor general, then the enforcement of the verdict shall be suspended till the Supreme Tax Council delivers its opinion.

Related Pages
Are there any incentives in the Iranian tax system?
Frequently Asked Questions on VAT in Iran
How can I receive a tax refund?
How do foreign companies income taxes are calculated (Article 107 of direct taxation act)?
How taxes are to be paid in Iran?
Top FAQs
What are taxpayers obligations for filing their tax returns?
What are the income tax rates for real persons under the Direct Taxation Act?
What are the taxing conditions in Iran’s Free Trade - industrial zones?
What kind of tax fines or sanctions may be applied?
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