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Tuesday 5 September 2006
Tuesday 5 September 2006
Documents published in this section
Wednesday 27 April 2005
Direct Tax Law (2)
from:http://storg.ir
Title D - On Miscellaneous Provisions Article 132 80% of the income from producing and mining activities, which is derived and declared by producing and mining enterprises of cooperative or private sectors for whom exploitation licenses are issued, or with whom extraction and sale contracts are concluded, from the beginning of the year 1381* onwards by relevant ministries, shall be exempt from the tax set forth in the Article 105 hereof for a term of 4 years beginning (...)
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Title D - On Miscellaneous Provisions Article 132 80% of the income from producing and mining activities, which is derived and declared by producing and mining enterprises of cooperative or private sectors for whom exploitation licenses are issued, or with whom extraction and sale contracts are concluded, from the beginning of the year 1381* onwards by relevant ministries, shall be exempt from the tax set forth in the Article 105 hereof for a term of 4 years beginning (...)
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Wednesday 27 April 2005
Direct Tax Law (1)
from:http://storg.ir
Title A - Taxable Person Article 1The 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 (...)
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Title A - Taxable Person Article 1The 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 (...)
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