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Date
Friday, September 22, 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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Contact Now
Tel:  +98 21 3396 7446
       +98 21 3990 3723
Fax: +98 21 3396 7431
Email: m.mollanazar@tax.gov.ir
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How can I receive a tax refund?

In cases where extra taxes are collected as a result of miscalculation, and where a tax is refundable under the provisions of the Direct Taxes Act, the relevant Tax Affairs Office shall be required to pay the refundable amount, within one month, to the taxpayer out of the current collections.

The extra amounts received under any title from taxpayers in connection with the taxes set forth in this Act shall be subject to compensation at the rate of 1.5% per month as from the date of receiving the same until the date of refunding. The aforementioned compensation shall be paid to the taxpayer out of the current collections. 

The rule shall also apply to extra tax payments,  including withholding taxes and on account payments of taxes, which exceed the applicable taxes, provided that they are not refunded to taxpayers within three months from the date of receiving the taxpayer s request to that effect. The compensation shall apply as of the end of that period.

In case the taxpayer applies for the refund, but the Tax Affairs Office would consider it  unjustified, the taxpayer may apply, within thirty days from the notification of the relevant Office s decision, to the Board of Settlement of Tax Disputes for reviewing the case. The decision of the Board of Settlement of Tax Disputes in such cases shall be conclusive and unappealable. 

Related Pages
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Frequently Asked Questions on VAT in Iran
How can I make an objection against my tax?
How do foreign companies income taxes are calculated (Article 107 of direct taxation act)?
How taxes are to be paid in Iran?
Top FAQs
What are taxpayers obligations for filing their tax returns?
What are the income tax rates for real persons under the Direct Taxation Act?
What are the taxing conditions in Iran’s Free Trade - industrial zones?
What kind of tax fines or sanctions may be applied?
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