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Resolutions Made by the Tax Supreme Council regarding Tax Exemption in Free Zones

The Resolution No.: 30/4/2090

Date: June 14, 1995 (issued by the Plenary Board of the Supreme Tax Council)

 

The reports No. 30/5-3554 dd. December 6, 1993 and 30/5-3681 dd. December 27, 1993 issued by the Technical Tax Office addressed at the esteemed Deputy Minister of Tax Revenues regarding the obscurities of cases subject to the exemption provided in Art. (13) of the Law for the Management of Free Trade/Industrial Zones of the Islamic Republic of Iran passed on April 26, 1993 by the Islamic Consultant Assembly, as referred to the Council by the aforementioned Deputy, were raised in the session of June 10, 1995 of the Plenary Board of the Supreme Tax Council whereby the said obscurities were summarized as follows:

  • Are the salary-paid individuals and business owners, who are carrying out business in the Free Trade Zones subject to the exemption, provisioned in the aforementioned Article?
  • As regards real persons qualified for tax exemption, as stipulated in the preamble of the abovementioned article, in case of death, is their estate located in such zones subject to the inheritance tax?
  • As regards “joint stock companies” and “mixed joint stock partnership companies” qualified for tax exemption, as stipulated in the preamble of the abovementioned article, are they subject to the stamp duties provided in Art. (48) of the Direct Taxes Act, at the time of their establishment or capital increase?

The Plenary Board of the Supreme Tax Council, after discussing the aforementioned issues, hereby makes the following decision:

Taking into consideration the provisions of Art. (13) of Law for the Management of Free Trade/Industrial Zones of the Islamic Republic of Iran regarding the exemption of any economic activities carried out in free zones as of the date of issue of the license, it is made clear that in general, any economic activities of legal or real persons, if carried out merely in the areas relevant to business licenses issued, whether for vocational or employment purposes, or if carried out on the bases of establishment/exploitation licenses for production and industrial enterprise located in the aforementioned zones, shall be exempted from income tax within the due time span. In addition, all properties and estates of the above-mentioned persons, if merely used in connection with their respective economic activities within the area of the said zones, shall be subject to the exemption provided in Art. (13). 

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
New Directive Regarding the Prevention from the Exit from the Country
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
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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