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New Directive Regarding the Prevention from the Exit from the Country

New Directive Regarding the Prevention from the Exit from the Country


No. 1909

Date: Feb. 16, 2015


The decision made by the Plenary Board of Administrative Justice Court as included in the Judgment No. 1909 dated February 16, 2015 regarding the “inconsistency of the decision No. 30-4-6544, dated June 2, 2008 issued by the Plenary Board of Supreme Tax Council with the Law”, has been officially communicated to all Tax Affairs Offices whereby it shall not be possible to prevent from the exit from the country any directors of legal persons who are not entitled with the right to sign binding documents for tax liabilities of such legal persons during their management period.

In accordance with the aforementioned Judgment, it shall only be possible to prevent from the exit from the country the directors entitled with right to sign binding documents (including mandatory or non-mandatory documents). In addition, as per the provisions of Article (202) of the Direct Taxes Act, the responsibility shall be borne first by the current directors entitled with the signature right and in case of impossibility of tax collection, the former directors having the signature right at the time when tax liabilities of the legal persons in question have been finalized shall be deemed responsible. By issuing the present Directive, any other violating directives regarding the prevention from the exit from the country pursuant to Article (202) of the Direct Taxes Act shall be nullified.


President of the Iranian National Tax Administration

Related Pages
A Summary of the Address Instruction on the Issuance of Invoices Pursuant to Article 19 of the VAT Act
Administrative By-Law of Article (107) of the Amended Direct Taxes Act
Administrative By-Law of Note (3) under Article (169) of Amended Direct Taxes Act approved on July 22, 2015
Allow ability of the Interests Paid for the Issuance and Sale of Cooperation Bonds
Bylaw of Paragraph (14) under Article (12) of the VAT Act
Currency Exchange for the Taxpayers with Foreign-Currency Transactions and Foreign-Currency Debts
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 Exemption Provided in Art. (13) of Law for the Management of Free Trade/Industrial Zones
Letter of Circular on Salary Income Annual Allowance for 1395 (2016)
Letter of Circular regarding the Tax Exemption in Free Trade/Industrial Zones
Procedure for the VAT Treatment of Chain Store Companies
Procedure on How to Apply the VAT and Excise Duties in Free Industrial/Trade and Special Economic Zones
Resolutions Made by the Tax Supreme Council regarding Tax Exemption in Free Zones
Resolving Obscurities regarding the Procedure on How to Apply the VAT and Excise Duties in Free Industrial/Trade and Special Economic Zones
Some Provisions Related to Article (197) of the Direct Taxes Act
Starting Point of Calculating the Fines Pursuant to Article (190) of Direct Taxes Act on Understated Incomes (Adjusted Tax)
Tax-Related Provisions of 1395 (2016) Annual State Public Budget
Tax-related provisions of the Law for Removing Obstacles to Competitive Production and Promoting the Country's Financial System
The Exemption of the Profits Derived from Currency Exchange in the Economic Activities Carried Out in Trade/Industrial Free Zones
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)
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