The application of a zero tax rate is subject to the return of the export currency
Legal and Technical Deputy of the Tax Affairs Organization: The application of zero tax rate to the income from the export of goods and services is subject to the return of the export currency according to the regulations announced by the Central Bank to the country's economic cycle.
According to the International Iranian Stone Exhibition, Mahmoud Alizadeh issued a circular, noting that the application of zero tax rate subject to Article 141 of the Law on Direct Taxes to income from exports of goods and services for the years 1397 to 1399 is subject to the return of currency from Exports according to the regulations announced by the Central Bank are related to the economic cycle of the country in compliance with the regulations.
He stated: Exports of agriculture and technical and engineering services for the performance of 1398 and 1399 are excluded from the scope of this sentence.
The Legal and Technical Deputy of the Tax Affairs Organization also specified: Applying tax exemption subject to paragraph (b) of Article 45 of the Law on Permanent Provisions of the Country Development Plans in favor of the difference between the exchange rate of exports in the performance of 1397 to 1399 subject to currency return The result of export according to the regulations announced by the Central Bank to the economic cycle of the country is in compliance with the announced regulations.
He also stated: Exports of agriculture and technical and engineering services for the performance of 1398 and 1399 are excluded from the scope of this sentence.
In conclusion, Alizadeh emphasized: the application of other exemptions or zero tax rates, including Articles 81 and 132 of the Law on Direct Taxes, Article 13 of the Law on How to Manage Free Trade-Industrial Zones and Knowledge-Based Exemptions and Science and Technology Parks Knowledge-based companies and institutions and commercialization of innovations and inventions, regardless of the return of currency from their export, is possible by observing the relevant regulations.
* ILNA
