Direct Tax Law.

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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).
Titre:
Direct Tax Law.
Pays:
République Islamique d' Iran
Type of document:
Législation
Données de base:
FAO, FAOLEX
ECOLEX regions:
Asie
Asie du Sud
ECOLEX URL:
ECOLEX
Fichiers:
ira167685.pdf
Date of text:
Abrogé:
Non
Amended by