RT Chapelco - шаблон joomla Авто

Extracts from Iranian Tax Code

TITLE A - TAXABLE PERSOINS

Article 1: The following persons shall be subject to taxation:

(1) all the owners - whether natural or juridical persons with regard to their personal and real properties located in Iran, in conformity with the provisions of the Title B;

(2) every Iranian real person residing in Iran, on all his incomes earned in Iran or abroad;

(3) every Iranian real person residing abroad, on all his incomes earned-in Iran;

(4) every Iranian juridical person with respect to all its incomes earned in Iran or abroad; and

(5) every non-Iranian person (whether real or juridical) with regard to his/its incomes earned in Iran, as well as in respect of the incomes derived by such person from Iranian sources for granting of licenses and other rights, or for the provision of training and technical assistance and also for the transfer of cinematographic films (whether the latter income is received as the price, or the fee for the screening, of the films, or under any other titles).

******

Chapter II - Tax on income from agriculture

Article 81: The income derived from all activities in the field of agriculture; animal rearing; stockbreeding; fish farming; bee-keeping; poultry, husbandry; hunting and fishing; sericulture; revival of pastures and forests, horticulture of any type of palm trees, is exempt from payment of taxes.

Chapter III - Tax on salary income

Article 82: The income of a real person employed by another (real or juridical) person, that is derived against services rendered by him with regard to his occupation in Iran, whether on basis of the time spent or the work done, and whether paid in cash or non-cash form, shall be subject to tax on salary income.

Note: Salary income derived from Iranian sources by individuals during their mission abroad (remitted either by the government of the Islamic Republic of Iran or by persons residing in Iran) shall be subject to tax on salary income.

******

Article 91: The salary income shall be exempt from taxation in the following cases:

(1) heads and members of foreign diplomatic missions in Iran and heads and members of the extraordinary delegations of foreign states with regard to the salary income received by them from their superior governments subject to reciprocal treatment, and also the heads and members of delegations of the United Nations Organization and its specialized agencies in Iran in respect of the salary income received by them from the said organization and agencies, provided that they are not nationals of the Islamic Republic of Iran;

(2) heads and members of foreign consular missions in Iran and also the staff of the cultural institutions of foreign states with regard to the salary income received by them from their respective governments, subject to reciprocal treatment;

(3) foreign experts sent to Iran with the consent of the government of the Islamic Republic of Iran under technical, economic, scientific and cultural gratuitous assistance programs of foreign states or international institutions, with regard to the salaries received by such experts from their respective governments or the said international institutions;

(4) local employees of the Islamic Republic of Iran's embassies, consulates and missions abroad in c6nnection with the salary income received by them from the government of the Islamic Republic of Iran, provided that they are not citizens of the Islamic Republic of Iran and subject to reciprocal treatment;

(5) retirement pension, survivors pension, regular annuities, termination of employment payments, dismissal compensation, payments for buying-out of services, pensions and annuities paid to the heirs, service term allowance and the salary of the period of unused leave payable to salary receivers at the time of becoming retired or disabled.

(6) Service-related travel expenditure and allowance.

(7) deleted.

(8) accommodation provided on site of the factory or workshop for the benefit of workers and low price employer provided houses outside the factory or workshop that are used by workers.

(9) compensation received from insurers with regard to physical injury, medical treatment, and the like;

(10) New Year bonus or year-end bonus up to one twelfth of the tax exemption envisaged under the Article 84 of this

Act.

employer-provided houses put at the disposal of civil servants by virtue of a legal, permission or according to special regulations.

(12) payments made by the employer, directly or through the relevant employee, to a physician or hospital for the treatment of his employees and persons who are dependent on them, where such payments are substantiated by demonstrative evidence and documents;

(13) non-cash benefits paid to employees up to two twelfths of tax exemption of the Article 84 hereof at maximum.

(14) salary income of the members of the armed forces of the Islamic Republic of Iran, whether belonging to the military or disciplinary branches, and the salary of employees subject to the employment law of the Intelligence Ministry, and also the

salary income of invalids of Islamic revolution and imposed war and freed prisoners of war.

******

Chapter V - Tax on the income of juridical persons

Article 105: The aggregate, income of companies, and also the income from the profit-making activities of other juridical persons, derived from different sources in Iran of abroad, less the losses resulting from non-exempt sources and minus the prescribed exemptions, shall be taxed at the flat rate of 25%, except the cases for which separate rates are provided under the present Act.

Note (1) with regard to the Iranian noncommercial juridical persons that are not established for distribution of profits, should they engage in profit-making activities, the total taxable income derived from such activities shall be taxed at the rate set forth in the present Article.

Note (2) Foreign juridical persons and entities residing abroad, except those subject to the Note 5 of the Article 109 or Article 113 hereof, shall be taxed on the rate set forth in this Article in respect of the aggregate taxable income derived from the operation of their investment in Iran or from the activities performed by them, directly or through the agencies like branches, representatives, agents and the like, in Iran, and also with regard to the income received by such persons and entities from Iran for granting of licenses and other rights, or for transfer of technology or provision of training and technical assistance and cinematographic films. The representatives of such foreign persons and enterprises in Iran shall be subject to taxation, according to the provisions of this Act, with respect to the income they may earn under any titles in their own account.

Note (3): At the time of computation of the income tax of juridical persons, whether Iranian or foreign, the pre-paid taxes

shall be deducted from the applicable tax according to the pertinent regulations and any overpaid amount shall be refundable.

Note, (4): The persons, whether real or juridical, shall not be subject to any other taxes on the dividends or partnership profits they may receive from the capital recipient companies.

Note (5): In cases where according to the enacted laws some payments other than income tax are to be collected on basis of taxable income, the tax of relevant taxpayers shall be computed at prescribed rates after deduction of such non tax charges.

******

Article 107: The taxable income of foreign juridical persons and enterprises residing abroad shall be assessed as follows:

(a) In case of contracting business in Iran with regard to all types of work in the fields of construction, installations and technical installations, including procurement and setting up of the same, and also in the fields of transportation, preparation of design for buildings and installations, topography, supervision and technical calculations, provision of drawing, training and technical assistance, transfer of technology and other services, the taxable income in all cases will be 12% of total annual receipts.

(b) In case of income derived from Iran for granting of licenses and other rights or transfer of cinematographic films-, whether the latter income is received as the price or the fee for the screening of the films, or under any other titles, the taxable income shall consist of 20% to 40% of all payments received by them during a tax year. The applicable coefficients for determination of taxable income in each of the cases mentioned in this paragraph shall be determined on basis of the proposal of the Ministry of Economic Affairs and Finance and approval of the Council of Ministers.

Those making the said payments or the payments mentioned in the paragraph "a" of this article, shall be required to withhold, from each payment, the applicable tax by taking into account the total payments made from the beginning of the year up to the date of each relevant payment. They should remit the withheld amounts, within ten days, to the tax affairs office local to their residence. Otherwise, the receivers shall be jointly and severally liable for payment of the basic tax and other payments related thereto.

(c) As for the operation of capital and other activities performed by the aforesaid legal persons and enterprises in Iran through the agencies such as branches, representatives, agents and the like, the regulation of the Article 106 of this Act shall apply.

Note (1) In cases where the contract operations subject to paragraphs (a) and (b) of this article are wholly or partly assigned to Iranian legal entities as contractors, those making payments to such Iranian contractors should withhold 2.5% of each payment as their on account tax and remit it, within thirty days from the date of payment, to the account to be determined by the State Organization of Tax Affairs.

Note (2) If the relevant employer of the contract subject to the paragraph (a) of this article is a ministry, a government institution, a state company or a municipality, then that part of the contract price which is used for purchase of supplies and equipment from domestic or foreign sources shall be exempt from taxation, provided the amounts relevant to those supplies and equipment are included, apart from other items, in the contract or in its further amendments or supplements.

Note (3): Branches and agents of foreign companies and banks in Iran that are engaged in gathering information or finding markets in Iran for their parent entities; without having the right to make transactions, and receive remuneration from them against their expenditures, shall not be subject to taxation in respect of such remuneration.

Note (4) In cases where foreign contractors assign, wholly or partly, the contract subject to the paragraph (a) of this article to Iranian legal entities as subcontractors, any part of the receipts of the main contractor in respect of the supplies and equipment that are mentioned in the first hand contract but purchased by the subcontractor, will be exempt from taxation.

Note (5): The taxable income of the activities subject to the paragraph (a) of the Article 107 hereof, the contracts of which will be concluded from the beginning of the year 1382 onwards, shall be assessed according to the regulations of the Article 106 of this Act. The rule of this Note shall not apply to the remaining part of the activities of the contracts concluded before the year 1382.

******

Article 131: The rates of income tax of real persons, except where separate rates are provided under the present Act, shall be as follows: Annual Taxable Income

Rates

Of the excess over

Upto

IRR

30,000,000

15%

Upto

IRR

100,000,000

20%

IRR 30,000,000

Upto

IRR

250,000,000

25%

IRR 100,000,000

Upto

IRR

1,000,000,000

30%

IRR 250,000,000

Over

IRR

1,000,000,000

35%

IRR 1,000,000,000