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

Reg. No.: H41958T/235376

Date: March 4, 2009

Upon the joint proposal made by Ministries of “Economic Affairs and Finance”, “Science, Research and Technology”, “Education”, “Labor and Social Affairs” and “Health, Treatment and Medical Education” and on the strength of the provisions of Paragraph (14) under Article (12) of VAT Act, passed in 2008, the Council of Ministers, in its session of February 15, 2009, approved as follows the Bylaw of the mentioned paragraph:

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

Article (1)

Provision of research (research and technology) and educational services by schools, technical and vocational training centers, universities and higher education centers, educational and research centers holding licenses from legal competent authorities and scientific associations licensed by Ministries of “Science Research and Technology” and “Health, Treatment and Medical Education” shall be subject to the exemption provided in Article (12) of the VAT Act.

Note:

Provision of services unrelated to educational and research services and other unlicensed activities by the mentioned entities shall be subject to the VAT and excise duties.

Article (2)

The providers of the services mentioned in Article (1) above shall be required to submit the licenses obtained from legal competent authorities to the Iranian National Tax Administration in order to be reviewed, confirmed and served to relevant tax authorities.

Parviz Davoudi, First Vice-President of I.R.I

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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
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
New Directive Regarding the Prevention from the Exit from the Country
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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)
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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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