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Friday, September 22, 2017

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9 - 13 December 2017, Tehran


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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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What are taxpayers obligations for filing their tax returns?

corporate Income Tax:
Companies are obligated to submit their tax return to the tax affairs office of the district where they reside not later than four months after the expiry of each tax year. The place for submission of tax return for the foreign juridical persons and enterprises residing abroad without having residence or agency in Iran shall be Tehran. 

Tax returns, supported by the balance sheet, profit and loss account, other statutory books of account and shareholder details, must be submitted to the appropriate Tax Affairs Office (in the case of foreign companies this is either located in the town in which their registered office is situated or, where there is no registered office, in Tehran) within 4 months from the end of the tax year.

Business & Professional Income Tax: 
All taxpayers must file a tax return by 22 July following the end of the tax year which runs from 21 March to the following 20 March. All returns must be sent to the Tax Assessment Office local to the taxpayer’s place of business or where there is no place of business to the office local to the taxpayer’s place of residence. A single return suffices for a civil partnership and also for a manufacturing concern with a number of offices or outlets.

Inheritance Tax:
The heirs (individually or collectively) or their trustee, guardian or legal representative shall file, within six months of the decedent s death, their tax return with the competent Tax Affairs Office against a receipt. The tax return should be drawn up on a special form to be prepared by the Iranian National Tax Administration and it shall contain all items of the estate at the death time market prices, including claims and debts that are acceptable under the provisions of this Chapter. The following documents are required to be attached to the tax return; certified copy/photocopy of: 

(1)  Documents pertaining to the decedent s debts and claims; 
(2) All papers substantiating the title of the decedent to properties and property rights; 
(3)  Power of attorney or guardianship deed, if the tax return is submitted by an agent, guardian or vali; and 
(4)  Latest will of the decedent, if any. 

Submission by one of the heirs of a tax return with the foregoing  specifications shall relieve the others from the same duty.

Tax on Salary Income:
Whenever the salary is received from the persons who reside abroad and have no branches or representatives in Iran, the salary receivers are required to pay, in view of the provisions of this Chapter and within thirty days from the date of receiving of such salary, the tax applicable thereon to the Tax Affairs Office of the district where they are domiciled. They are also obligated to submit, until July 22 (the end of the month of Tir) of the next year, a tax return on the salary received by them to the same Tax Affairs Office.

Real Estate Income Tax:
The taxpayers subject to the real estate income tax are required to submit their tax returns together with related documents to the tax assessment office of the district where the property is situated, and to pay the applicable tax in conformity with the relevant regulations. The said measures are to be taken up to the end of Tir (21st day of July) of the following year.

Tax on Incidental Income:
Individuals or companies deriving incidental income are required to submit each year their tax returns to the respective tax assessment office and to pay the applicable taxes up to the end of Ordibehesht (20th day of May) of the subsequent year. In cases where the incidental income is realized through “compromise and gift against consideration", "compromise with option of cancellation", "the revocable gift", or "disposition of properties under a will", the deadline will be within thirty days from the date of earning of the income or accrual of the proceeds. Where the transaction is registered by a notary public and taxes are already paid, the task of submission of tax return shall be discarded.

Tax on Transfer of Goodwill:
Taxpayers subject to the tax on the transfer of  goodwill submit the relevant tax return together with related documents to the Tax Affairs Office of the district where the property is situated, and to pay the applicable tax in view of the relevant regulations within thirty days from the date of transaction.

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