Direct Tax Law.

This content is exclusively provided by FAO / FAOLEX / ECOLEX

The Act regulates provisions on direct taxes in the State. In particular, all owners of properties located in Iran and all legal and real persons who have income in Iran must pay taxes. All incomes from agricultural activities, medical expenses and all incomes from handcrafts are exempted from the tax. The Law consists of 271 articles, sub-divided into five chapters: Taxable Persons (I); Property Tax (II); Income Tax (III); Miscellaneous Provisions (IV); Tax Assessment Organization (V).
The Act regulates provisions on direct taxes in the State. In particular, all owners of properties located in Iran and all legal and real persons who have income in Iran must pay taxes. All incomes from agricultural activities, medical expenses and all incomes from handcrafts are exempted from the tax. The Law consists of 271 articles, sub-divided into five chapters: Taxable Persons (I); Property Tax (II); Income Tax (III); Miscellaneous Provisions (IV); Tax Assessment Organization (V).
Title:
Direct Tax Law.
Country:
Iran (Islamic Republic of)
Type of document:
Legislation
Data source:
FAO, FAOLEX
ECOLEX regions:
Asia
Southern Asia
ECOLEX URL:
ECOLEX
Files:
ira167685.pdf
Date of text:
Repealed:
No
Amended by