L'OIT est une institution spécialisée des Nations-Unies
Promoting jobs, protecting people
NATLEX
Législation nationale sur le droit du travail, la sécurité sociale et les droits de la personne

Iran (République islamique d') (200) > Droit civil, droit commercial, droit de la famille (18)

Nom: Law on Value Added Tax.
Pays: Iran (République islamique d')
Sujet(s): Droit civil, droit commercial, droit de la famille
Type de loi: Loi
Adopté le: 2008-05-16
Entry into force:
ISN: IRN-2008-L-91848
Lien: https://www.ilo.org/dyn/natlex/natlex4.detail?p_isn=91848&p_lang=fr
Bibliographie: Official Gazette, 1387-02-17 (2008-05-16), No. 18441 Official Gazette, 1387-02-17 (2008-05-16), No. 18441 Islamic Republic of Iran PDF in Persian PDF in Persian (consulté le 2013-01-10)
Résumé/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.



© Copyright and permissions 1996-2014 International Labour Organization (ILO) | Privacy policy | Disclaimer