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IRN-2008-L-91848
Breadcrumb
Title_of_text
Law on Value Added Tax.
Main Region
First Region
Country(ies)
Iran (Islamic Republic of)
Subjects (Classification)
Civil, commercial and family law
Adopted on (Date of text)
2008-05-16
Scope of text
National
Type of legislation (Type of text)
Law, Act
Second Region
Abstract/Citation
Defines the criteria for calculation of the VAT tax and charges for goods and services supply.
Article 16 of the Law defines the value added tax rate as 1.5 percent and specifies a special tax rate for some essential commodities and luxury commodities.
Article 12 and 13 grant a tax exemption for some basic commodities such as food and medicine, agricultural products, animal and fish products, books, immovable properties, public transportation services and hand woven carpets.
Entry dates region
Date of entry into force
2008-05-22
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Electronic region
Electronic source title
Official Gazette, 1387-02-17 (2008-05-16), No. 18441
Country
Islamic Republic of Iran
URL
http://www.rooznamehrasmi.ir/
File
IRN91848.pdf (PDF in Persian)