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14th ATAIC Conference
Date
Saturday, November 18, 2017

Special Event

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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Tel:  +98 21 3396 7446
       +98 21 3990 3723
Fax: +98 21 3396 7431
Email: m.mollanazar@tax.gov.ir
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Tax Policies

Tax laws are centrally enacted and executed by the central government all over the country. According to the Iranian Constitution, the Supreme Leader of the Islamic Republic of Iran is the authority in charge of specifying general polices of the country which are generally manifested in the I.R.I. Perspective Document, documents of development plans, and other general policy documents. In addition, according to the act 110 of the Constitution, taxes and tax exemptions/concessions are defined by virtue of the law. Hence, tax policies seem to be feasible through creating appropriate legal frameworks. In the cases related to tax management, some regulations are approved in the articles of the related laws and others are presented to the Council of Ministers, Ministry of Economic Affairs and Finance or INTA. Plans and strategies adopted by the Iranian tax system are defined in different levels as follows:
 
1) The I.R.I. Vision Plan for 2025:
The overall perspective of tax policies have been defined in the form of general economic plans by the Supreme Leader of the Islamic Republic of Iran and the Expediency Assembly and have been included in the I.R.I Vision Plan.
 
2) General Five–year Development Plan Policies:
General taxation plans are to be defined by the Supreme Leader of the Islamic Republic of Iran and the Expediency Assembly in order to be included in five-year development plans of the country;
 
3) Laws Related to Five-Year Development Plans:
Tax policies stipulated in the five-year development plans are then rendered into administrative laws which are going to be somewhat quantitative. In some cases, the intended strategies are also specified in the articles of laws or in the documents thereof;
 
4) Other regulations such as "the annual budget of the country" which defines short-term financial polices as well as absolutely quantitative plans, and "the laws related to direct and indirect taxes" which specify tax policy management procedures are considered as another source of tax plans and strategies; and finally
 
5) Approvals, regulations, instructions, circular letters and executive regulations which are within the responsibility of the Council of Ministers and the Ministry of Economic Affairs and Finance are assumed to define some of the taxation strategies.
Related Pages
Core Values of INTA
Goals
Human Resources
INTA
INTA's Mission Statement
Iranian National Tax Administration (INTA)
Manifesto of INTA's Perspective
Perspective of an Optimal Taxation System
Strategies
The Structure of INTA
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