DOCSLIB.ORG

DIRECT TAXES ACT Approved on February 22, 1988 (INCLUDING ALL AMENDMENTS up to JULY 22, 2015)

Total Page：16

File Type：pdf, Size：1020Kb

Download full-text PDF Read full-text
DIRECT TAXES ACT Approved on February 22, 1988 (INCLUDING ALL AMENDMENTS up to JULY 22, 2015) DIRECT TAXES ACT Approved on February 22, 1988 (INCLUDING ALL AMENDMENTS UP TO JULY 22, 2015) (INTEGRATED TEXT) Translated by: The Late Dr. Mohammad Tavakkol, Morteza Mollanazar & Dr. Alireza Khanjan Iranian National Tax Administration (INTA) Email: [email protected]; INTA English Website: en.intamedia.ir All rights reserved. Tehran, Spring 2016 ان اردادی : اﯾان . ا و ام - Iran. Laws and Regulations ان و م آور : Direct Taxes Act of February 1988: Including all Amendments up to July 2015 (Integrated Text) / Translated by Mohammad Tavakkol, Morteza Mollanazar & Alireza Khanjan ت : ان : : ت ظھی : ص . : ددا : ا . ع : ت -- ا و رات -- اﯾان ع : ت درآ -- ا و رات -- اﯾان اوده : ، ، ١٣٠١ - ١٣٨۵ ، اوده : Tavakkol, Mohammad اوده : ، ، اوده : Mollanazar, Morteza اوده : ن ن، اوده : Khanjan, Alireza اوده : رده ی ه : رده ی دﯾﯾ : ره : Book Title: Direct Taxes Act of February 1988: Including all Amendments up to July 22, 2015 Translated by: Mohammad Tavakkol, Morteza Mollanazar & Alireza Khanjan Publisher: Circulation: Layout by: © All rights reserved for Iranian National Tax Administration Iranian National Tax Administration E-mail: [email protected] PREFACE Introductory Remarks by the INTA President Undoubtedly, a strong intention exists for the development of a modern Taxation System within the framework of the Iran's Economic Development Plan. In order to meet this goal some major, nation-wide and complicated measures are to be taken. One of the basic areas in the realm of the aforementioned measures is making appropriate reforms in the taxation law of the Country, which is of a great significance as the charter for the administration of the tax system. The Direct Taxes Act in English aims at disseminating to the public the latest amendments made to the Act. Its first translation was made to English, based on the Direct Taxes Act approved on February 22, 1988. Then, it was revised and translated into English for the second time in a manner that in addition to the translation of the new Articles, all amendments to the aforementioned Act have been translated to English. It is also mentionable that the necessary bylaws and regulations related to the implementation of the Direct Taxes Act shall be duly published in the English site of the Iranian National Tax Administration for the potential users. As the President of the Iranian National Tax Administration (INTA), I would like to express my deep gratitude for the late Dr. Mohammad Tavakkol, the first translator of the Direct Taxes Act and to sincerely thank, for their invaluable efforts in the translation of subsequent major amendments to the Act into English, Mr. Morteza Mollanazar, and Dr. Alireza Khanjan from the Tax Treaties and International Affairs Office of the Iranian National Tax Administration. Seyed Kamel Taghavi Nejad Deputy Minister of Economic Affairs and Finance & President of Iranian National Tax Administration Tehran, Spring 2016 TABLE OF CONTENTS Table of Contents TITLE A - TAXABLE PERSONS ........................................................................... 1 TITLE B - PROPERTY TAXES .............................................................................. 3 Chapter I - Annual Tax on Real Properties (Articles 3 through 9) deleted. ................... 3 Chapter II - Tax on Unoccupied Residential Immovable Properties (Articles 10 and 11) deleted. ................................................................................................................ 3 Chapter III - Tax on Undeveloped Lands (Articles 12 through 16) deleted. ................. 3 Chapter IV - Inheritance Tax ......................................................................................... 3 Chapter V - Stamp Duty ............................................................................................... 12 TITLE C - INCOME TAX ........................................................................................... 17 Chapter I - Real Estate Income Tax ............................................................................. 17 Chapter II - Tax on Income from Agriculture .............................................................. 30 Chapter III - Tax on Salary Income ............................................................................. 31 Chapter IV - Tax on Individual Business Income ........................................................ 36 Chapter V - Tax on the Profits of Legal Persons ......................................................... 43 Chapter VI - Tax on Incidental Income ....................................................................... 53 Chapter VII - Tax on Aggregate Income Derived from Different Sources .................. 56 TITLE D - ON MISCELLANEOUS PROVISIONS .............................................. 59 Chapter I – Exemptions ................................................................................................ 59 Chapter II - Allowable Expenses and Depreciations ................................................... 77 Chapter III - Tax Indicia and Coefficients ................................................................... 84 Chapter IV - General Provisions .................................................................................. 84 Chapter V - Taxpayers’ Duties .................................................................................... 98 Chapter VI - Third Parties’ Duties ............................................................................. 101 Chapter VII - Tax Incentives and Fines ..................................................................... 106 Chapter VIII - Serving of Process .............................................................................. 112 Chapter IX - Collection of Tax .................................................................................. 114 TABLE OF CONTENTS TITLE E TAX ASSESSMENT ORGANIZATION AND TAX FORA .................... 119 Chapter I - Tax Assessment Authorities and their Duties and Powers ...................... 119 Chapter II - Manner of Examination .......................................................................... 124 Chapter III - Forum for Settlement of Tax Disputes .................................................. 127 Chapter IV - Supreme Tax Council and its Duties and Powers ................................. 131 Chapter V - High Tax Disciplinary Board and its Duties and Powers ....................... 135 Chapter VI - Tax Disciplinary Prosecutor and his Duties and Powers ...................... 135 Appendix (1) Former Texts of Some Articles ...................................................... 151 Appendix (2) DEFINITIONS ............................................................................... 151 TITLE A – TAXABLE PERSONS 1 DIRECT TAXES ACT Approved on February 22, 1988 (INCLUDING ALL AMENDMENTS UP TO JULY 22, 2015) TITLE A - TAXABLE PERSONS Article 1 The following persons shall be liable to taxation: (1) All the owners, whether real or legal persons, with regard to their personal and real estates located in Iran, in view of the provisions of Title B; (2) Every Iranian real person, residing in Iran, on all his incomes derived in Iran or abroad; (3) Every Iranian real person, residing abroad, on all his incomes derived in Iran; (4) Every Iranian legal person on all its profits derived in Iran or abroad; and (5) Every non-Iranian person (whether real or legal) on the incomes or profits derived by such person in Iran, as well as from Iranian sources for granting of licenses or other rights, and or for the provision of trainings and or technical assistance, and for the transfer of cinematograph films (whether the latter income or profit is derived under the title of film prices or screening fees, or under any other titles). Article 2 1 The following persons shall not be liable to taxes provided in this Act: (1) Government ministries and institutions; (2) Government budgeted enterprises; (3) Municipalities; and 1 In view of Article (1) of the Act Partially Amending the Direct Taxes Act, approved on February 16, 2002, this Article and its Notes substituted the former texts of this Article and its Notes. 2 DIRECT TAXES ACT (4) Islamic Republic foundations and statutory bodies authorized to be exempted from taxation by the late Imam Khomeini and the Supreme Leader 1. Note (1) The companies whose capital is wholly or partially owned by the persons and institutions mentioned in the above paragraphs, shall not be subject to the provisions of this Article in respect of that portion of their income or profit which belongs to those persons and institutions. The provisions of this Note shall not infringe the due entitlements of such companies to the exemptions provided in this Act. Note (2) The income from economic activities, such as industrial, mining, commercial, and services activities, as well as other producing activities derived by the persons subject to this Article through non- company channels shall be taxed separately for each case, at the rate provisioned in the Article (105) of this Act. In such cases, those responsible for administration of the relevant affairs are obligated to discharge their duties under this Act with regard to the share of income attributable to the previously mentioned activities. Otherwise, such persons and the respective taxpayers shall have joint and several liability for the payment of the applicable taxes. 2 Note (3) deleted. 1 In view of Paragraph (1) of the Single Article Amending Direct Taxes Act approved on July 22, 2015, Paragraph (4) was annexed to Article (2)
Load more

Recommended publications
  • The Relationship Between Inflation Rate, Oil Revenue and Taxation In
    View metadata, citation and similar papers at core.ac.uk brought to you by CORE provided by International Institute for Science, Technology and Education (IISTE): E-Journals Journal of Economics and Sustainable Development www.iiste.org ISSN 2222-1700 (Paper) ISSN 2222-2855 (Online) Vol.4, No.19, 2013 The Relationship between Inflation Rate, Oil Revenue and Taxation in IRAN: Based OLS Methodology Kamyar Radnia Economics Department, School of Social Science, Universiti Sains Malaysia (U.S.M), Paulu Pinang 11800, Malaysia *Email: [email protected] Abstract In this paper we investigate the relationship between inflation behaviors relying to using oil revenue and taxation revenue as two distinguish original sources in Iranian economy. We employ the Ordinary Least Square (OLS) as methods for analysis data in short and long run periods. In this study, we found that the oil revenue and corporate tax are significant variables to measurement of consumer price index. Taxation has both positive and negative impact in economic growth and consumer price index due to increasing and decreasing inflation rate. Since increase export oil cause to increasing in price level in Iran, government ought to try to allocate the earning from selling of oil. On the other side, increasing in corporate tax cause to price level rises. So, policy makers and economics should reduces taxation on corporate to make incentive in investors to more investment. Key Words: Microeconomic variables, Inflation rate, Taxation, OLS Methodology, Iranian economy 1. Introduction The history of oil exploration and extraction dates back a long time ago, especially for Iran. The base of the Iranian economy has been placed on the extraction of natural resources.
    [Show full text]
  • Health Sector Evolution Plan in Iran; Equity and Sustainability Concerns
    http://ijhpm.com Int J Health Policy Manag 2015, 4(10), 637–640 doi 10.15171/ijhpm.2015.160 Editorial Health Sector Evolution Plan in Iran; Equity and Sustainability Concerns Maziar Moradi-Lakeh1,2*, Abbas Vosoogh-Moghaddam3,4 Abstract Article History: In 2014, a series of reforms, called as the Health Sector Evolution Plan (HSEP), was launched in the health system of Received: 22 May 2015 Iran in a stepwise process. HSEP was mainly based on the fifth 5-year health development national strategies (2011- Accepted: 27 August 2015 2016). It included different interventions to: increase population coverage of basic health insurance, increase quality ePublished: 31 August 2015 of care in the Ministry of Health and Medical Education (MoHME) affiliated hospitals, reduce out-of-pocket (OOP) payments for inpatient services, increase quality of primary healthcare, launch updated relative value units (RVUs) of clinical services, and update tariffs to more realistic values. The reforms resulted in extensive social reaction and different professional feedback. The official monitoring program shows general public satisfaction. However, there are some concerns for sustainability of the programs and equity of financing. Securing financial sources and fairness of the financial contribution to the new programs are the main concerns of policy-makers. Healthcare providers’ concerns (as powerful and influential stakeholders) potentially threat the sustainability and efficiency of HSEP. Previous experiences on extending health insurance coverage show that they can lead to a regressive healthcare financing and threat financial equity. To secure financial sources and to increase fairness, the contributions of people to new interventions should be progressive by their income and wealth.
    [Show full text]
  • Worldwide Estate and Inheritance Tax Guide
    Worldwide Estate and Inheritance Tax Guide 2021 Preface he Worldwide Estate and Inheritance trusts and foundations, settlements, Tax Guide 2021 (WEITG) is succession, statutory and forced heirship, published by the EY Private Client matrimonial regimes, testamentary Services network, which comprises documents and intestacy rules, and estate Tprofessionals from EY member tax treaty partners. The “Inheritance and firms. gift taxes at a glance” table on page 490 The 2021 edition summarizes the gift, highlights inheritance and gift taxes in all estate and inheritance tax systems 44 jurisdictions and territories. and describes wealth transfer planning For the reader’s reference, the names and considerations in 44 jurisdictions and symbols of the foreign currencies that are territories. It is relevant to the owners of mentioned in the guide are listed at the end family businesses and private companies, of the publication. managers of private capital enterprises, This publication should not be regarded executives of multinational companies and as offering a complete explanation of the other entrepreneurial and internationally tax matters referred to and is subject to mobile high-net-worth individuals. changes in the law and other applicable The content is based on information current rules. Local publications of a more detailed as of February 2021, unless otherwise nature are frequently available. Readers indicated in the text of the chapter. are advised to consult their local EY professionals for further information. Tax information The WEITG is published alongside three The chapters in the WEITG provide companion guides on broad-based taxes: information on the taxation of the the Worldwide Corporate Tax Guide, the accumulation and transfer of wealth (e.g., Worldwide Personal Tax and Immigration by gift, trust, bequest or inheritance) in Guide and the Worldwide VAT, GST and each jurisdiction, including sections on Sales Tax Guide.
    [Show full text]
  • Working Paper 442 November 2016
    Fiscal Policy, Inequality and Poverty in Iran: Assessing the Impact and Effectiveness of Taxes and Transfers the Poor in the Developing World Ali Enami, Nora Lustig, and Alireza Taqdiri Abstract Using the Iranian Household Expenditure and Income Survey (HEIS) for 2011/12, we apply the marginal contribution approach to determine the impact and effectiveness of each fiscal intervention, and the fiscal system as a whole, on inequality and poverty. Net direct and indirect taxes combined reduce the Gini coefficient by 0.0644 points and the headcount ratio by 61 percent. When the monetized value of in-kind benefits in education and health are included, the reduction in inequality is 0.0919 Gini points. Based on the magnitudes of the marginal contributions, we find that the main driver of these reductions is the Targeted Subsidy Program, a universal cash transfer program implemented in 2010 to compensate individuals for the elimination of energy subsidies. The main reduction in poverty occurs in rural areas, where the headcount ratio declines from 44 to 23 percent. In urban areas, fiscally-induced poverty reduction is more modest: the headcount ratio declines from 13 to 5 percent. Taxes and transfers are similar in their effectiveness in achieving their inequality-reducing potential. By achieving 40 percent of its inequality-reducing potential, the income tax is the most effective intervention on the revenue side. On the spending side, Social Assistance transfers are the most effective and they achieve 45 percent of their potential. Taxes are especially effective in raising revenue without causing poverty to rise, indicating that the poor are largely spared from being taxed.
    [Show full text]
  • Economic Determinants of Domestic Investment in an Oil-Based Economy: the Case of Iran (1965-2010)
    A Service of Leibniz-Informationszentrum econstor Wirtschaft Leibniz Information Centre Make Your Publications Visible. zbw for Economics Khonsary-Atighi, Hadis Doctoral Thesis Economic Determinants of Domestic Investment in an Oil-Based Economy: The Case of Iran (1965-2010) PhD Series, No. 14.2016 Provided in Cooperation with: Copenhagen Business School (CBS) Suggested Citation: Khonsary-Atighi, Hadis (2016) : Economic Determinants of Domestic Investment in an Oil-Based Economy: The Case of Iran (1965-2010), PhD Series, No. 14.2016, ISBN 9788793339934, Copenhagen Business School (CBS), Frederiksberg, http://hdl.handle.net/10398/9456 This Version is available at: http://hdl.handle.net/10419/208969 Standard-Nutzungsbedingungen: Terms of use: Die Dokumente auf EconStor dürfen zu eigenen wissenschaftlichen Documents in EconStor may be saved and copied for your Zwecken und zum Privatgebrauch gespeichert und kopiert werden. personal and scholarly purposes. Sie dürfen die Dokumente nicht für öffentliche oder kommerzielle You are not to copy documents for public or commercial Zwecke vervielfältigen, öffentlich ausstellen, öffentlich zugänglich purposes, to exhibit the documents publicly, to make them machen, vertreiben oder anderweitig nutzen. publicly available on the internet, or to distribute or otherwise use the documents in public. Sofern die Verfasser die Dokumente unter Open-Content-Lizenzen (insbesondere CC-Lizenzen) zur Verfügung gestellt haben sollten, If the documents have been made available under an Open gelten abweichend von diesen
    [Show full text]
  • Cesifo Working Paper No. 4824 Category 10: Energy and Climate Economics June 2014
    A Service of Leibniz-Informationszentrum econstor Wirtschaft Leibniz Information Centre Make Your Publications Visible. zbw for Economics Farzanegan, Mohammad Reza; Habibpour, Mohammad Working Paper Direct Distribution of Rents and the Resource Curse in Iran: A Micro-econometric Analysis CESifo Working Paper, No. 4824 Provided in Cooperation with: Ifo Institute – Leibniz Institute for Economic Research at the University of Munich Suggested Citation: Farzanegan, Mohammad Reza; Habibpour, Mohammad (2014) : Direct Distribution of Rents and the Resource Curse in Iran: A Micro-econometric Analysis, CESifo Working Paper, No. 4824, Center for Economic Studies and ifo Institute (CESifo), Munich This Version is available at: http://hdl.handle.net/10419/102237 Standard-Nutzungsbedingungen: Terms of use: Die Dokumente auf EconStor dürfen zu eigenen wissenschaftlichen Documents in EconStor may be saved and copied for your Zwecken und zum Privatgebrauch gespeichert und kopiert werden. personal and scholarly purposes. Sie dürfen die Dokumente nicht für öffentliche oder kommerzielle You are not to copy documents for public or commercial Zwecke vervielfältigen, öffentlich ausstellen, öffentlich zugänglich purposes, to exhibit the documents publicly, to make them machen, vertreiben oder anderweitig nutzen. publicly available on the internet, or to distribute or otherwise use the documents in public. Sofern die Verfasser die Dokumente unter Open-Content-Lizenzen (insbesondere CC-Lizenzen) zur Verfügung gestellt haben sollten, If the documents have been made available under an Open gelten abweichend von diesen Nutzungsbedingungen die in der dort Content Licence (especially Creative Commons Licences), you genannten Lizenz gewährten Nutzungsrechte. may exercise further usage rights as specified in the indicated licence. www.econstor.eu Direct Distribution of Rents and the Resource Curse in Iran: A Micro-econometric Analysis Mohammad Reza Farzanegan Mohammad Habibpour CESIFO WORKING PAPER NO.
    [Show full text]
  • Development of Energy Sector in Iran in Light of Energy Trilemma. an Analysis of Legal and Policy Challenges
    Development of Energy Sector in Iran in Light of Energy Trilemma. An Analysis of Legal and Policy Challenges Mohammad Mohsen Masjedi ADVERTIMENT. L'accés als continguts d'aquesta tesi doctoral i la seva utilització ha de respectar els drets de la persona autora. Pot ser utilitzada per a consulta o estudi personal, així com en activitats o materials d'investigació i docència en els termes establerts a l'art. 32 del Text Refós de la Llei de Propietat Intel·lectual (RDL 1/1996). Per altres utilitzacions es requereix l'autorització prèvia i expressa de la persona autora. En qualsevol cas, en la utilització dels seus continguts caldrà indicar de forma clara el nom i cognoms de la persona autora i el títol de la tesi doctoral. No s'autoritza la seva reproducció o altres formes d'explotació efectuades amb finalitats de lucre ni la seva comunicació pública des d'un lloc aliè al servei TDX. Tampoc s'autoritza la presentació del seu contingut en una finestra o marc aliè a TDX (framing). Aquesta reserva de drets afecta tant als continguts de la tesi com als seus resums i índexs. ADVERTENCIA. El acceso a los contenidos de esta tesis doctoral y su utilización debe respetar los derechos de la persona autora. Puede ser utilizada para consulta o estudio personal, así como en actividades o materiales de investigación y docencia en los términos establecidos en el art. 32 del Texto Refundido de la Ley de Propiedad Intelectual (RDL 1/1996). Para otros usos se requiere la autorización previa y expresa de la persona autora.
    [Show full text]
  • Hadis Khonsary-Atighi NY
    Economic Determinants of Domestic Investment in an Oil-Based Economy The Case of Iran (1965-2010) Khonsary-Atighi, Hadis Document Version Final published version Publication date: 2016 License CC BY-NC-ND Citation for published version (APA): Khonsary-Atighi, H. (2016). Economic Determinants of Domestic Investment in an Oil-Based Economy: The Case of Iran (1965-2010). Copenhagen Business School [Phd]. PhD series No. 14.2016 Link to publication in CBS Research Portal General rights Copyright and moral rights for the publications made accessible in the public portal are retained by the authors and/or other copyright owners and it is a condition of accessing publications that users recognise and abide by the legal requirements associated with these rights. Take down policy If you believe that this document breaches copyright please contact us ([email protected]) providing details, and we will remove access to the work immediately and investigate your claim. Download date: 24. Sep. 2021 COPENHAGEN BUSINESS SCHOOL ECONOMY: THE CASE OF IRAN (1965-2010) ECONOMIC DETERMINANTS OF DOMESTIC INVESTMENT IN AN OIL-BASED SOLBJERG PLADS 3 DK-2000 FREDERIKSBERG DANMARK WWW.CBS.DK ISSN 0906-6934 Print ISBN: 978-87-93339-92-7 Online ISBN: 978-87-93339-93-4 Hadis Khonsary-Atighi ECONOMIC DETERMINANTS OF DOMESTIC INVESTMENT IN AN OIL-BASED ECONOMY: THE CASE OF IRAN (1965-2010) The PhD School of Economics and Management PhD Series 14.2016 PhD Series 14-2016 ECONOMIC DETERMINANTS OF DOMESTIC INVESTMENT IN AN OIL-BASED ECONOMY: THE CASE OF IRAN (1965-2010)
    [Show full text]
  • Ijcrb.Webs.Com 523 the Effect of Size, Return on Sales ,Leverage, Fixed Assets, Industry and Ownership on Effective Tax Rate In
    ijcrb.webs.com MAY 2013 INTERDISCIPLINARY JOURNAL OF CONTEMPORARY RESEARCH IN BUSINESS VOL 5, NO 1 The Effect of Size, Return on Sales ,Leverage, Fixed Assets, Industry And Ownership on Effective Tax Rate in the Listed Companies of Tehran Stock Exchange Naser Izadinia Assistant Professor Department of Accounting University of Isfahan,Iran Dariush Foroghi Assistant Professor Department of Accounting University of Isfahan,Iran Setare Soltan Gheis MA Accounting Department of Accounting Mobarakeh Branch, Islamic Azad University, Mobarakeh, Iran Abstract The ministry of economy and finance proposed amendment has prepared after years of work and struggle with the idea of using the tax system for establishing reinforce areas and economic expanding. In this amendment companies’ tax that has determined by article 131 exponentially, was changed to 25 percent fixed annual profit. Regarding this change; six variable included size, profitability, financial leverage, fixed asset, industry type and ownership structure have chosen in this study and the purpose is determining whether these six variable have any effect on the tax rate or not? Testing the hypothesis, multiple regression model are used based on a sample including 78 company accepted in stock exchange during 2004 to 2009. Results are shown that four out of six variable (size, financial leverage, ownership structure and industry type) examined in this study, have affected the tax rate. Keywords: Effect of Size, Return on Sales ,Leverage, Fixed Assets, Industry And Ownership , Effective Tax, Rate , Listed Companies , Tehran Stock Exchange 1.Introduction Taxation is one of the most important economic issues in every community. Before the adoption of the amendment, the average tax rate on companies based on Article 131 was about 64%.
    [Show full text]
  • World Bank Document
    46719 Public Disclosure Authorized Public Disclosure Authorized Middle East Centralization, and Decentralization North Africa and Confl ict in the Middle East Working Paper and North Africa Series Public Disclosure Authorized Public Disclosure Authorized No. 51 October 2008 Public Disclosure Authorized Public Disclosure Authorized by The World Bank Mehmet Serkan Tosun Produced by the Serdar Yilmaz Offi ce of the Chief Economist Public Disclosure Authorized Public Disclosure Authorized Summaries in Arabic and French Middle East and North Africa Working Paper Series No. 51 Centralization, Decentralization and Conflict in the Middle East and North Africa By Mehmet Serkan Tosun∗ University of Nevada, Reno and Serdar Yilmaz• World Bank October 2008 Discussion papers are not formal publications of the World Bank. They represent preliminary and often unpolished results of country analysis and research. Circulation is intended to encourage discussion and comments; citation and the use of the paper should take account of its provisional character. The findings and conclusions of the paper are entirely those of the authors and should not be attributed to the World Bank, its affiliated organizations, or to members of its Board of Executive Directors or the countries they represent. The authors thank Lyn Squire, Blanca Moreno-Dodson Jennifer Keller and Robert Beschel for helpful comments and suggestions, Dilek Uz and Omid Harraf for excellent research assistance. The findings, interpretations, and conclusions are entirely those of authors, and do not represent the views of the World Bank, its executive directors, or the countries they represent. Corresponding author: Serdar Yilmaz. * Department of Economics, College of Business Administration, University of Nevada-Reno, Reno, Mail Stop 0030.
    [Show full text]
  • DIRECT TAXES ACT Approved on February 22, 1988 (INCLUDING ALL AMENDMENTS up to MARCH 20, 2010)
    University of Economic Sciences DIRECT TAXES ACT Approved on February 22, 1988 (INCLUDING ALL AMENDMENTS UP TO MARCH 20, 2010) (INTEGRATED TEXT) Translated by: Dr. Mohammad Tavakkol Updated and Edited by: Morteza Mollanazar WITH AN INTRODUCTION AND DEFINITION OF DIFFICULT TERMS UNIVERSITY OF ECONOMIC SCIENCES Iranian National Tax Administration Email: [email protected] All rights reserved. Tehran, March 2012 TABLE OF CONTENT 3 Introductory Remarks by the INTA President Undoubtedly, a strong intention exists for the development of the Taxation System in the framework of the Iran's Economic Development Plan and in this way, great, wide and complicated measures are to be taken. One of the basic areas in the realm of the aforementioned measures is the taxation law of the country, which is of significance as the charter for the administration of the tax system. The Direct Taxes Act, in English, is the subject of this Book, which is aimed at the reflection of updating of the Act, and public information dissemination. Its first translation was made to English, based on the Direct Taxation Act approved on February 22, 1988. Its edition and retranslation to English is provided in this Book in a manner that in addition to the translation of the new Articles, amendments made in the Articles of the aforementioned Act are also translated and provided in English: ‐ Making promotional and correctional changes in phrases, words, names and manner of dates indication; ‐ Providing footnotes for tracing the minor amendments made in the Act during the history; ‐ Using expressions for the due adjustment of the text to the international tax dialogue; and ‐ Using the coordinated terminology and structure in a manner to promote the readability of the text.
    [Show full text]
  • Gutachten Zur Verfassungsmäßigkeit Des Sondersteuersatzes Nach § 32D Abs. 1 Estg Nebst Abgeltungsregelung Des § 43 Abs. 5 Estg („Abgeltungsteuer“)
    Gutachten zur Verfassungsmäßigkeit des Sondersteuersatzes nach § 32d Abs. 1 EStG nebst Abgeltungsregelung des § 43 Abs. 5 EStG („Abgeltungsteuer“) im Auftrag der Bundestagsfraktion Bündnis 90/Die Grünen erstattet von Prof. Dr. Joachim Englisch Institut für Steuerecht WWU Münster Gutachten zur Verfassungsmäßigkeit der Abgeltungsteuer 1 © Prof. Dr. Joachim Englisch ______________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________ Inhaltsverzeichnis A. Zusammenfassung der Ergebnisse ......................................................................................3 B. Historie und politische Zielsetzungen der Abgeltungsteuer.................................................8 C. Verfassungsrechtliche Beurteilung der Abgeltungsteuer ................................................... 12 I. Verstoß gegen den Grundsatz gleichmäßiger Besteuerung ............................................. 12 1. Widerspruch zur Grundentscheidung für einen progressiven Einheitstarif ................. 13 2. Keine Grundentscheidung für einen veränderten Einkommensbegriff........................ 15 3. Strenge Anforderungen an eine Rechtfertigung ......................................................... 17 II. Würdigung möglicher Rechtfertigungsgründe .............................................................. 23 1. Verwirklichung
    [Show full text]