According to the International Exhibition of Iranian Stone, Omid Ali Parsa stated in this instruction: According to part (1) of paragraph (k) of note six of the budget law of the whole country this year, any zero rate and tax exemptions for income from export of goods and Services such as non-oil goods, raw materials, as well as refunds of taxes and duties subject to Article (13) of the VAT law, in cases where the currency from exports is not returned to the economic cycle according to the regulations announced by the Central Bank, can be used for 1398 and 1399. Actions.

He also stressed that the export of agricultural products and technical-engineering services is an exception to the terms of this ruling and the time of refund of VAT and taxes subject to Article (34) of the Law on Removal of Barriers to Competitive Production and Promotion of the country's financial system by the Tax Administration The country has been "one month" since the date of the currency's entry into the country's economic cycle in accordance with the regulations.

The head of the country's tax affairs organization said: "Regarding those taxpayers whose economic activities in 1397 and 1398 were both the export of goods and services abroad and domestic sales, and based on the information available in the system, From Export ", they have not taken action to eliminate the foreign exchange commitment resulting from the export in 1397 and 1398. Return on overpayment and definite VAT related to domestic sales is unrestricted.

Parsa stated: When examining the VAT file, unpaid or unregistered tax periods related to the tax periods of 1397 as well as the tax periods of 1398, the exporters from the beginning of this year, if the foreign exchange commitment is not fulfilled and the non-payment Return of foreign exchange from exports to the country's economic cycle as the case may be in the above-mentioned years in accordance with the regulations of the Central Bank, that part of taxes and value added taxes paid for the export of goods and services abroad related to these tax periods, acceptable as credit It is not taxable and therefore cannot be refunded.

He emphasized: only unexamined or unregulated tax periods related to tax periods of 1397 until the effective date of the Budget Law of 1398, subject to the sentence except (1) paragraph (c) of Note (8) of the Budget Law of 1398 It is the whole country and the ruling can be extended to the tax periods of 1397 for those exporters of goods and services that were returned before the entry into force of the said law, review and tax and value added tax, as well as tax periods of previous years.

The head of the country's tax affairs organization has stated: "Since according to the regulations announced by the Central Bank, the maximum time for eliminating the foreign exchange commitment of all exports in 1397 is the maximum until the end of January 2009, so tax offices must be within one month." The date of announcement of the list by the Central Bank in the relevant system regarding the exporters who have fulfilled their foreign exchange commitment for export in 1397 and in case of requesting a refund by Modi according to the regulations, including observance of Circular No. 200/95/63 dated 9/30/1695 Tax refunds and VAT.

Parsa also referred to the zero rate and tax exemptions for revenues from exports of goods and services, including non-oil goods and raw materials, to exporters in the performance of 1398: Since according to the regulations announced by the Central Bank of the Islamic Republic of Iran, the maximum The time to remove the foreign exchange commitment of exports in 1398, up to the end of July 1399, only exporters who exported their goods and services abroad in 1398 and within the deadline and according to the table in the regulations announced by that bank to return The foreign exchange earned from exports to the country's economic cycle in the said year, subject to other regulations, will be subject to zero tax rate subject to Article (141) of the Law on Direct Taxes, approved on July 22, 2015.

He pointed out: Exporters of goods and services who have fulfilled more than 70% of their foreign exchange liabilities in 1397 and 1398 according to the bank's announcement, will be subject to zero tax rate subject to the mentioned article in compliance with other regulations.

Parsa added: "Exporters of goods and services who have fulfilled less than 70% of their foreign exchange commitment in 1397 and 1398 according to the bank's announcement, subject to other regulations commensurate with the performance announced by the above bank subject to benefiting from the zero tax rate They will comment. Also, exporters of goods and services who have not fulfilled their foreign exchange commitment in 1397 according to the announcement of the mentioned bank will not be subject to benefiting from the zero tax rate subject to Article (141) of the law in question.

It should be noted that according to the policy package on how to meet the foreign exchange commitment of export in 1397, announced by the Central Bank of the Islamic Republic, the value of export goods during 1397 to deduct 20% of the value of export goods listed in the customs license was the basis for calculating foreign exchange commitment However, in the policy package on how to meet the foreign exchange commitment of exporters in 2009, the mentioned 20% reduction has been eliminated. Therefore, the basis for calculating the amount of foreign exchange liabilities of exporters is the value of export goods listed in the customs license.

Parsa said: "Since the value added tax and duties paid for the purchase of goods and services issued abroad related to the tax periods of 1397 and 1398, which in the implementation of part (1) paragraph (c) of note (8) of the Budget Law of 1398 The whole country is not acceptable as a tax credit due to non-fulfillment of foreign exchange commitment and non-return of foreign exchange earned from exports to the country's economic cycle in the mentioned years. (17) The VAT law is not, therefore, not an acceptable cost of direct taxes.

He also reminded: "Currently, it is possible to inquire about the return of foreign exchange from exports and the amount of foreign exchange commitment by referring to the electronic operations system of the country's tax affairs organization at tax.gov.ir."