• time : 10:59:26
  • Date : Tue Feb 23, 2021
  • news code : 205420
The application of zero tax rate is subject to the return of the export currency
The Director General of Tax Affairs of Kerman province stated: Applying zero tax rate to the income from the export of goods and services is subject to the return of the export currency to the economic cycle of the country according to the regulations announced by the Central Bank.

(SHADA: TEHRAN) -- Exports of agriculture and technical and engineering services for 1398 and 1399 are excluded from the scope of this provision, Salmani added.

He further said: Applying tax exemption subject to paragraph (b) of Article 45 of the Law on Permanent Provisions of Country Development Plans in favor of the difference in exchange rates from exports in 1397 to 1399 is subject to the return of foreign exchange to the economic cycle.

In conclusion, the Director General of Kerman Tax Affairs emphasized: Applying 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 subject to the Law on Protection of Knowledge-Based Companies and Institutions and the Commercialization of Innovations and Inventions, regardless of the return of the currency resulting from their export, is possible by observing the relevant regulations.


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