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14th ATAIC Conference
Wednesday, October 23, 2019

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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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Letters of Circular

  1. Tax-related provisions of the Law for Removing Obstacles to Competitive Production and Promoting the Country’s Financial System

  2. A Summary of the Address Instruction on the Issuance of Invoices Pursuant to Article 19 of the VAT Act

  3. Bylaw of Paragraph (14) under Article (12) of the VAT Act

  4. Procedure for the VAT Treatment of Chain Store Companies (Pursuant to Provisions of Article (21) of the VAT Act) 

  5. Procedure on How to Apply the VAT and Excise Duties in Free “Industrial/Trade” and “Special Economic” Zones

  6. Resolving Obscurities regarding the Procedure on How to Apply the VAT and Excise Duties in Free “Industrial/Trade” and “Special Economic” Zones

  7. Resolutions Made by the Tax Supreme Councilregarding Tax Exemption in Free Zones

  8. The Resolution No.: 30/4-5586:Date: June 12, 1995 (issued by the Plenary Board of the Supreme Tax Council on the Tax Exemption of Free Zones)

  9. Letter of Circular regarding the Tax Exemption in FreeTrade/Industrial Zones

  10. Extension of the Rule of Note (2) under Article (119)of the Fifth Five-Year Development Plan of I.R.I to Those Entitled to the Tax ExemptionProvided in Art. (13) of Law for the Management of  Free Trade/Industrial Zones of the IslamicRepublic of Iran

  11. The Exemption of the Profits Derived from Currency Exchange in the Economic Activities Carried Out in Trade/Industrial Free Zones

  12. Currency Exchange for the Taxpayers with Foreign-Currency Transactions and Foreign-Currency Debts

  13. Allow ability of the Interests Paid for the Issuance and Sale of Cooperation Bonds

  14. Starting Point of Calculating the Fines Pursuant to Article (190) of Direct Taxes Act on Understated Incomes (Adjusted Tax)

  15. Some Provisions Related to Article (197) of the Direct Taxes Act

  16. New Directive Regarding the Prevention from the Exit from the Country

  17. Tax-Related Provisions of 1395 (2016) Annual State PublicBudget

  18. Letter of Circular on Salary Income Annual Allowance for 1395 (2016)

  19. Administrative By-Law of Article(107) of the Amended Direct Taxes Act

  20. Administrative By-Law of Note (3) under Article (169) of AmendedDirect Taxes Act approved on July 22, 2015

  21. Tax-related Provisions of State Budget Law of 2018
  22. Supreme Tax Council Opinions on the Obligations of Foreign Companies, Mordad 20, 1397

Related Pages
A Review of the Iranian Tax System
Corporate Income Tax
Employment Income Tax
Full-Text of VAT Act
Individual Business Income Tax
Property Taxes
Real Estate Income Tax
Tax on Incidental Income
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