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

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

Reg. No.: 54409

Date: August 17, 2009

Since both the tax affairs offices and the esteemed taxpayers have already raised some questions on how to implement the VAT Act in the free “industrial/trade” and “special economic” zones, therefore, in order to adopt a uniform precedure, and achieve a proper implementation of the law, on the strength of the provisions of  Articles (6), (7), (13) and (52) of the afore-mentioned Act, it is hereby provided that:

  1. Exchange of goods and services between persons and business enterprises resident in the free “industrial/trade” and “special economic” zones shall not be subject to the VAT and excise duties stipulated in the VAT Act within the above-mentioned zones.
  2. Exportation of goods and services abroad from such zones as well as the importation of goods and services from out of the country to such zones shall not be subject to the VAT and excise duties stipulated in the VAT Act.
  3. Importation of goods and services from such zones into the main country’s customs territory shall be subject to the VAT and excise duties. It is noteworthy that, on the strength of the provisions of Article (13) of the VAT Act, the exportation of goods and services abroad shall not be subject to the VAT and excise duties stipulated in the VAT Act, if only it is made via the country’s formal departure gates. The VAT and excise duties paid for such importation shall be refunded upon providing bill of export issued by the Customs (as regards the goods) and proving relevant documents and certificates.

Iranian National Tax Administration

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