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Letter of Circular regarding the Tax Exemption in Free Trade/Industrial Zones

No. 30/4-9246/37756

Date: November 23, 1997

 

There have been some obscurities regarding the tax exemption of persons whose legal residence is located in free zones but carry out economic and profitable activities outside such zones as well and also persons whose legal residence is located outside the free zones but also carry out economic and profitable activities within the area of such zones. Therefore, in order to resolve the obscurities and to achieve a uniform procedure, it is hereby declared that pursuant to the provisions of Art. (13) of Law for the Management of  Free Trade/Industrial Zones of the Islamic Republic of Iran passed on August 28, 1993, any economic activities of persons involved in free zones are exempted from tax on property and tax on income for 15 years as of the exploitation date inserted in their licenses for carrying out such activities in the afore-mentioned zones; hence, such persons shall consider the fact that the said exemption, irrespective of the place of residence of the persons in question, is merely allocated to any part of the taxpayers’ activities being carried out in the aforementioned zones. Moreover, it is obvious that this tax exemption shall not apply to that part of the personal income derived outside such zones, even though the legal residence is located within the area of free zones. The provisions of this Letter of Circular have also been certified by the Plenary Board of the Supreme Tax Council.

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