Doing business in Iran - Dayarayan.net

DOING BUSINESS IN IRAN
Branch & agent Limited Liability Company
24 Corporate Income
Taxes (state/local)
and Taxable Income
(e. g. Tax Base
determination)
According to article 105 of tax act income
received by PE is taxed subject to
corporate income tax (%25) at the same
rate that income received is taxed by any
legal entity, a resident of Iran. Iran
Corporate Income Tax (CIT) - 25%.
Taxable Income is determined as
gross income decreased by taxdeductible
expenses and
depreciation charges.
At that gross income includes
income received from all the types
of business activities on the
territory of Iran and outside Iran's
territory as well.
25 VAT Same LLC At present Iran has VAT. VAT rate
is %3 of goods and services and
law has been executive from
September 22,2008
26 Customs duties BR without economic active can't bring
goods from Duty but for BR with business
activity, shall pay customs Tariff duty.
In terms of the rules of taxation and
custom laws of Iran , custom fees
are collected for customs
registration of goods and other
articles in zones of custom control
that are located on the premises of
the enterprises storing these
goods. Customs fees are also
charged for storage of goods and
other articles under the jurisdiction
of the customs-house in cases
when their detainment on the
territory of the customs fees is not
Private Joint-Stock
Company
Same LLC
Same LLC
Same LLC
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