Taxation in Iran - Knowledge

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present Article as of the date of conclusion of their cooperation contract with the Iranian producing enterprise all throughout the zero-rate taxation period granted to that producing enterprise, provided that they manage to export at least 20% of their products. Moreover, after the expiry of the zero-rate taxation period, such foreign companies shall still be subject to the 50% relief in the tax rate with regard to the profits derived from the sale of their products during the period stipulated in this Article. J) The zero-rate taxation and incentives provisioned in this Article shall not apply to the income of producing and mining entities established within a 120-kilometer radius from the center of Tehran Province or within 50kilometer radius from the center of Isfahan and within a 30-kilometers radius from the administrative centers of provinces and cities with a population exceeding 300,000, according to the latest population and housing census. However, producing enterprises involved in the area of information technology, upon the confirmation of relevant ministries and the VicePresidency for Science and Technology shall be entitled to the privileges provided by this Article. Moreover, producing and mining enterprises established in all special economic zones and industrial townships, except for special economic zones and industrial townships established within the 120-kilometer radius from the center of Tehran Province shall be zero-rated and shall be entitled to the tax incentives provided by this Article. As regards the special economic zones and industrial townships or producing enterprises located within the territory of two or more provinces or cities, the criterion for making decision on the territory to which such zones or townships belong shall be stipulated in a bylaw to be approved by the Council of Ministers, within three months from the approval of the present Act, upon the joint proposal of the Ministry of Industry, Mine and

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prepared, within the first three months of the 5-year term of each development plan by the State Organization of Management and Planning in collaboration with the Ministry of Economic Affairs and Finance and will be approved by the Council of Ministers to be applicable until a new list is approved. The date of activity start up, as verified by relevant competent authorities, will be the basis for granting tax incentives for less-developed regions. L) All enterprises for internal and international tourism that have, prior to the entry into force of the present Article, received their exploitation licenses from relevant legal authorities shall be exempt from the payment of 50% of the tax on their declared income up to 6 years after the date of entry into force of this Article. This provision, however, does not apply to incomes derived from sending tourists abroad. M) One hundred percent (100%) of the income declared by tourism and pilgrimage travel agents that have received their licenses from relevant authorities shall be zero rated, provided that such income has been derived from foreign tourists or from sending pilgrims to Saudi Arabia, Iraq or Syria. N) Zero-rate treatment as provisioned by the present Law shall only apply to the income declared by taxpayers and does not apply to hidden incomes. This exclusion shall be applicable in regard with all cases of zerorate taxation provisioned in the present Act or in any other relevant laws. O) Study and research costs of legal persons from the private and cooperative sectors engaged in producing and industrial enterprises, holding exploitation licenses from relevant ministries shall be exempt from the payment of a maximum of 10% of such persons’ declared tax in the year of accrual, provided that such study and research activities have been carried out through contracts concluded with universities or other research and higher education centers holding finalized licenses from the Ministries

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Labor and Social Welfare based on documents relevant to the lists of employees’ social security insurance. In case the minimum rate of increase in the number of employees is lowered down in the subsequent year for which the tax incentive prescribed in this Paragraph has been granted, then, the tax amount exempted for that particular year shall be claimed and collected. Cases of retirement, redemption or resign are not regarded as decrease. C) The term of application of the zero rate taxation for enterprises mentioned in the present Article shall increase for 2 further years, if they are located in special economic zones, and for 3 further years, if they are located in industrial towns or special economic zones of less-developed regions. D) The requirement for entitlement to any tax exemptions by real and legal persons engaged in free zones and other regions of the Country is filing tax returns within the due deadline. The legal persons’ tax returns include the balance sheet, as well as profit and loss account in accordance with samples prepared by the Iranian National Tax Administration. E) In order to promote and increase the levels of economic investments in entities subject to the present Article, in addition to the protection period for zero-rate taxation, investments in less-developed regions and other regions shall also be supported in other ways as follows: 1) For less-developed regions: In the computation of taxes relevant to the subsequent years following the zero-rate taxation period pursuant to provisions prescribed in the present Article, as long as the aggregate taxable income is twice the registered and paid-up capital, the zero rate shall still apply but beyond that level, the due taxes shall be computed and collected at the rates prescribed in Article (105) of this Act and the Notes under it. 2) For other regions:

2521:(105) of this Act and the Notes under it. This provision will persist unless the aggregate taxable income of the enterprise in question equals its registered and paid-up capital, but beyond that level, 100% of the due tax shall be computed at the rates prescribed in Article (105) of the present Act and the Notes under it. The tax incentives mentioned in Sections (1) and (2) of the present Paragraph shall also apply to the income derived from transportation activities by non-government legal persons. If such non-government legal persons have been established prior to the present amendment, they shall be entitled to the tax incentive mentioned in this Article, if they have any reinvestment. Any investments authorized by receiving legal licenses from relevant legal authorities for the establishment, development, reconstruction and renovation of the enterprises in question to create fixed assets, except for lands, shall also be subject to the rule of this Paragraph. F) The exception stipulated for lands at the end of Paragraph (E) is not applicable in cases of investment by non-government legal persons on enterprises of transportation, hospitals, hotels and touristy residential centers, but merely to the extent prescribed in legal licenses issued by relevant authorities. G) In cases of decrease in the registered or paid-up capitals of the abovementioned persons who have already taken benefits from the tax incentive granted by the present Article for increasing their capital, the tax due and the fines thereof shall be claimed and collected. H) If the investments subject to the provisions of the present Article have been made in partnership with foreign investors under the license of the Organization for Investment, Economic and Technical Assistance of Iran, then for any 5% of foreign investment partnership, there will be a 2323:

under Paragraph (2) of this Article, and their allocated interests, as well as dividends and partners’ shares till the date of registration of transfer to the name of the heirs and or the date when the same is paid and delivered to them, at the rate of 3%; (2) In respect of shares and partners’ shares and their priority rights, at a rate which is 1.5 times higher than the rates stipulated in Note (1) under Articles (143) and (143 bis) of the present Act, as per relevant provisions at the date of registration of transfer to the name of the heirs; (3) In respect of royalties and other properties, as well as financial rights not stipulated in the aforementioned paragraphs, at the rate of 10% of their market value at the date of delivery or registration of transfer to the name of the heirs; 1 In view of Article (2) of the Act Partially Amending the Direct Taxes Act, approved on February 16, 2002, the provisions related to the collection of the Annual Tax on Real estates (subject to the previous text of Articles (3-9), Tax on Unoccupied Residential Immovable Properties (subject to the previous text of Articles (10-11) and Tax on Undeveloped Lands (subject to the previous text of Articles (12-16) were deleted. 2 In view of Paragraph (12) of the Single Article Amending Direct Taxes Act approved on July 22, 2015, provisions concerning the taxation of unoccupied residential units were stipulated through Article (54 bis) annexed to the present Act. 3 Refer to the footnote (1) above. 4 In view of Article (15) of the Act on the Organization and Support of the Production and Supply of Housing, approved on May 14, 2008, a 12 percent tax shall be applied to the transactional value of the undeveloped lands with residential use. 5 Refer to the footnote (1) above.

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into force of the present Act, as well as the income derived from services delivered by hospitals, hotels and touristy residential centers, namely, non-government legal persons, for whom exploitation licenses or permits are issued by relevant legal authorities as of the aforementioned date, shall be subject to a zero tax rate for a period of 5 years beginning from the date of exploitation or extraction or activity start up. As regards the less-developed regions, the provision shall apply to a period of 10 years.1 A) Zero-rate taxation refers to a method whereby the taxpayers in question are obliged to file returns and submit their statutory books or their accounting documents, if any, to the Iranian National Tax Administration in accordance with the arrangements and deadlines required by this Act with regards to their incomes. The Iranian National Tax Administration shall be obliged to investigate such tax returns and assess the taxable income of such taxpayers based on the supporting documents and the tax returns information and shall apply a zero tax rate to the resulting taxable income. B) As for producing or service-oriented enterprises and other centers mentioned in the present Article, if, during the period of exemption, they have more than 50 employees, the term of application of the aforementioned exemption shall increase, providing that they raise the number of employees at least for 50% annually. Consequently, there will

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approved the annual progress reports of the contracts. Moreover, for the entitlement to the exemption, the income declared by such enterprises for producing and industrial activities shall not be less than IRR 5,000,000,000. The study and research costs, which are taken into account as the tax paid by such persons, shall not be accepted as allowable expenses for tax purposes. The administrative bylaw of this Paragraph will be approved by the Ministers of “Economic Affairs and Finance”, “Industry, Mine and Trade”, “Science, Research and Technology” and “Health and Medical Education” upon the proposal of the Iranian National Tax Administration. Note (1) All tax exemptions and zero-rate privileges provisioned by existing laws, other than laws and regulations mentioned in the present Article shall be applicable as of the beginning of the year 1395 (i.e. as of March 20, 2016). Note (2) The administrative bylaw of the present Article and the paragraphs under it, will be prepared, within 6 months of the date of entry into force of this Act, by the Ministries of “Economic Affairs and Finance” and “Industry, Mine and Trade” in collaboration with the Iranian National Tax Administration to be approved by the Council of Ministers.

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All contracting work performed by foreign contractors, whether or not the company is registered in Iran, is taxed. For contracts signed before March 21, 2003, gross taxable income is calculated as gross contract receipts less the cost of imported material. Income is then taxed at 12% of gross taxable

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of “Science, Research and Technology” or “Health and Medical Education”, within the framework of the State Comprehensive Scientific Map. The latter mentioned contracts shall be eligible for the concerned purpose, only if research councils of the universities or research centers involved have already

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10% increase in the tax incentive prescribed by this Article, which shall not exceed 50% of the registered and paid-in capital. I) Foreign companies that produce well-known brand products in Iran by exploiting capabilities of domestic producing enterprises, shall be subject to the provisions of the

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be an increase of one further year of tax exemption for each annual increase of at least 50% of their employees. The number of employees working in such enterprises, as well as the rate of increase in the number of employees shall be determined upon the confirmation of the Ministry of Cooperatives,

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Article 132 The income declared for producing and mining activities, which is derived by non-government legal persons in producing or mining enterprises, for whom exploitation licenses are issued, or with whom extraction and sale contracts are concluded by relevant ministries as of the date of entry

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fees received from industrial and mining companies, government ministries and municipalities, and income from film-screening rights are subject to a deemed taxable coefficient on income of 20 per cent. All other income from royalties and licences from foreign companies is subject to a deemed taxable

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estimated about $ 16 billion worth of goods is smuggled into Iran each year. $ 12 billion worth of goods are illegal to have or own in Iran, with the remaining $ 4 billion being legal goods that are legal to own in Iran. In 2013, smugglers imported $ 17 billion of goods. Nearly $ 3 billion of goods

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was put into effect since mid-year 1387 (2008). Its implementation was suspended following 10 days of widespread demonstrations across Iran in October 2008. This Act has substituted all previous laws and regulations dealing with indirect taxes (including sales tax). According to the VATA, supply of

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A new flat rate corporation tax of 25 per cent payable on the profits of corporate commercial entities has been introduced. This rate replaces the old corporation tax of 10 per cent and progressive rates of income tax (12-54 per cent) on reserves and distributable income. Apart from the 25 per cent

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Rental income is subject to real estate income tax in Iran. A fixed deduction of 25% of the gross income is extended to all taxpayers to account for income-generating expenses. The net income, which is 75% of the gross rent, is then subject to the same rates as in the above table (max. 35%). Rental

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from Iran unless they provide proof that they have paid their due taxes, and since they need to obtain an exit permit when their presence in Iran is based on a work permit, the government can easily enforce this rule. The government assumes a certain salary for employees depending on their position

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In the case of transfer of the shares and their rights to other corporate entities (i.e. those not listed on the TSE) a flat rate of four per cent of value of the shares and rights transferred applies. No other taxes will be charged. The Amendment has removed the requirement to value the shares in

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The accounting profession is not particularly organized in Iran. However, the influence of the foreign accounting practices implies an evolution and a relation between the Iranian accountants training and the American one. Thus, an increasing number of accountants and Iranian auditors receives an

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Expenses incurred in Iran by Iranian registered branches and representative offices of foreign companies that are not authorized by their head offices to engage in any trading activity but are only authorized to conduct marketing and market research in Iran are tax deductible upon presentation of

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In the computation of taxes relevant to the years following the zero- rate taxation period pursuant to provisions prescribed in the preamble of the present Article, 50% of the taxes shall still be zero rated and the remaining 50% shall be computed and collected at the rates prescribed in Article

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According to Article (17) has approved 2015, any estate or property left from an individual, because of his death, whether actual or presumptive, shall be subject to taxation as follows: (1) In respect of bank deposits, partnership bonds and any other negotiable papers, excluding those mentioned

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According to article 16 of this Act, the VAT rate is 9%, but the VAT rates of certain goods such as "cigarettes and tobacco products" and "gasoline and jet fuel" are respectively 12 and 20%. In addition to the VAT rates just mentioned, article 38 of VATA levies the following duties on goods and

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goods remain in force, but an ambiguity has occurred in the amendment regarding exemptions extended to the public sector (Iranian Government owned entities). Government owned enterprises and their shares in the private sector entities were excluded from all exemptions granted under the Tax Act.

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According to the presented above rate for individual business tax rate: -If the landlord is a company the rental income after deducting 25% as exemption will be-multiply 25% because the income tax rate for companies is 25% -If the landlord is a person rate of calculating tax on rent is as below

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Algeria, Austria, Azerbaijan, Bahrain, Belarus, Bulgaria, China, Croatia, France, Georgia, Germany, Indonesia, India, Jordan, Kazakhstan, Kuwait, Kyrgyzstan, Lebanon, Malaysia, Norway, Oman, Pakistan, Poland, Qatar, Romania, Russia, Serbia, South Africa, South Korea, Spain, Sri Lanka, Sudan,

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Trade, the Ministry of Economic Affairs and Finance, the State Organization of Management and Planning and the Department of Environment of the Islamic Republic of Iran. K) The list of less-developed regions, including the names of provinces, townships, counties and rural districts, shall be

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For taxable income consisting of salary and benefits, employers are required to make the necessary tax deductions from their employees’ payroll and submit them to the tax authorities. However, when calculating taxable income, exemptions and deductions are allowed. As of 2009, only government

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are subject to tax on all their income whether earned in Iran or abroad. Foreign nationals working in Iran are also subject to the same income tax based on their salary. Non-resident individuals are liable to pay tax only on their Iranian-sourced income. Foreign employees cannot obtain an

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The government can increase its tax revenues 2.5 times by enacting tax reforms. As at 2012, taxes account for 43% of the government's revenues and 7% of Iran's GDP. The Expediency Council's report recommended increasing that share to 15% of the GDP. As of 2014, the share of

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Losses sustained by all taxpayers engaged in trading and other activities, who are required to keep proper books of account, provided they are accepted by the tax authorities; will be carried forward and written off against future profits for a period of three years.

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1 In view of Article (31) of the Law for Removing Obstacles to Competitive Production and Promoting the Country's Financial System approved on 21/04/2015, this text and its Paragraphs and Notes substituted the former text of Article (132) of the Act and its Notes.

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to be undertaken by 'official accountants' and their designated firms. The taxpayer or the tax administration can choose to appoint an official accountant or a designated firm of official accountants to examine his records and report to the tax authorities.

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Foreign legal entities must pay taxes on all taxable income earned through investments in mainland Iran or from direct or indirect (through agents, branch offices, etc.) activities in mainland Iran, at the flat rate of 25% as mentioned in Article 47 of

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o) Export of goods and services from official exit points. Any tax paid on account of such exports shall be reimbursed (as regards commodities) upon submitting a certification of the customs certifying the export of goods.

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As of 2006, imports to Iran valued at more than IR500,000 ($ 50,000) must undergo pre-shipment quantity and quality inspection in their country of origin by an internationally recognised inspection organisation (such as

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income less contract retention. For contracts signed after March 21, 2003, taxable income is the gross contract receipts less contract expenses. Income is taxed at 25 per cent less 5 per cent taxes withheld at source.

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As per 2010 Iranian customs report $ 14.43 billion worth of goods were smuggled in and out of Iran out of which $ 13.25 billion was the value of goods smuggled into Iran leading to loss of some 600,000 jobs.

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has removed the second stage of appeal process. Appeals to the High Council of Taxation could only be made on questions of non-compliance with the provisions of the Tax Act rather than questions of fact.

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stipulates that VAT is to be increased by 1% each year, in order that it reaches 8% by the end of the plan (by 2015). As of 2010, VAT for goods and services (except oil and tobacco products) was 3%.

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Other income earning activities of foreign branches will be subject to taxation on an actual basis, i.e. based on their income tax return as filed and supported by their statutory accounting books.

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This exclusion has been removed from the relevant texts in the amendment. Until clarification is provided, it is not certain whether or not the government minority shares in the private sector

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In 2019, Iranian tax revenues increased by 35% because of reported taxation evasion crackdown. As of 2021, tax authorities estimated tax cheats are costing the country $ 4.5 billion a year.

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alone might account for $ 12 billion per year. Iranian commander Mohammadreza Yazdi has stated that all IRGC economic activities are legitimate. Besides the IRGC, rogue elements within the

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according to the size of the company and the sector in which it operates. Factors such as the quality and location of a company's offices are also widely believed to affect tax assessment.

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Taxation in Iran generates particular unease among foreign firms because they appear to be arbitrarily enforced – tax bills are initially based on 'assumed earnings' calculated by the

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increases on traders in gold, steel, fabrics and other sectors, prompting several work stoppages by merchants. In 2011, the government announced that during the second phase of the

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were also imported, using tariff exemptions, while the total import reached $ 50 billion in value. Less than 1% of smuggled goods are intercepted by the authorities.

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Generally speaking, Iran has two types of laws concerning foreign companies. The first are laws that address issues concerning foreign companies directly such as the

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Tax evaders typically are either involved in activities in the gray sector of economy or in the underground market which they do not divulge. Others are engaged in

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In Iran the transfer of land, not the land itself, is subject to taxation. Transfer of properties: 5% of the transaction value (15% for new buildings).

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The same corporate and profit taxes will be applied to the taxable income of branches of foreign companies (contractors, consultant engineers, et al.)

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In the case of shares listed on the Tehran Stock Exchange (TSE) the tax on transfer of such shares and other rights is 0.5 per cent of the sales price.

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According to the 131 note of Iranian tax rolls, from the beginning of the 1395 Iranian year tax rates of the individual business income have changed:

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income is exempted from real estate tax if the property is a residential property leased as such and measures up to 150 sq. m. if it is located in

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and country of origin. The assumed minimum monthly salaries in 2004 range from US$ 2,500 for unskilled European workers to US$ 7,000 for European

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h) All types of medicine, medical consumables, medical services (human, animal or plant) as well as rehabilitation and other supportive services;

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j) Banking and credit services rendered by banks, credit institutes and cooperatives, authorized interest-free loan funds and cooperative funds;

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According to the Iranian direct tax rolls article no 84. all employees salary tax rate from the beginning of the 1396 fiscal year is as below:

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Neither the Electronic Commerce Law of 2004 nor any other Iranian legislation deals specifically with taxation arising from e-commerce.

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If investment located out of a 30-kilometers radius from the centers of provinces (except for the Industrial Estates within this radius)

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Every year annual salary exemption from tax will be announce by Iranian tax organization up to this level the salary tax rate is zero.

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This tax only applies to companies, which are subject to a municipal tax at the rate of three per cent of their taxable income (2006).

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There are five categories of income earned by individuals. Each category is taxed separately and has its own computational rules.

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have suspended their activities in Iran in recent years. The main professionals and representative organization in Iran is the

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has changed the regulations regarding calculation of tax on transfer of shares and their rights in Iranian corporate entities.

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will therefore be on the corporate entity and not on the shareholder. The calculation of the tax has been simplified.

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m) All types of research and training services, as stipulated in a By-Law to be approved by the Council of Ministers;

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k) Public transportation services and urban and inter-city roads, railway, air and sea passenger transport services;

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on income of 30 per cent. The coefficients are based on the standard corporate tax rate of 25 per cent, so that the

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In an effort to streamline and harmonize the customs procedure with other governmental and private partners, the

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commodities and services, as well as their imports and exports, shall be subject to the provisions of this Law.

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in the Persian Gulf are important foreign centers of smuggling into Iran. These imports enter Iran through

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As of 2015, there are a variety of items which are exempt from taxes being imported into Iran, such as:

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American training and apply it in Iran. This will contribute to strengthen the harmonization of Iranian

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d) Bakery flour, bread, meat, sugar, rice, cereals and soya, milk, cheese, shortening and baby formula;

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Starting in FY 2017, all Iranian companies are required to prepare their financial statements based on

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Switzerland, Syria, Tajikistan, Tunisia, Turkey, Turkmenistan, Ukraine, Uzbekistan, Venezuela. Vietnam

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e) Books, press, notebooks and all types of printing papers, writing pads and papers and press papers;

4984:"The Rise of the Pasdaran: Assessing the Domestic Roles of Iran's Islamic Revolutionary Guards Corps" 3951: 3033: 2751: 1014: 592: 549: 400: 255: 104: 6094: 6089: 5706: 5684: 4424: 3279: 2915: 2220: 1606: 1024: 508: 4016:. Organization for Investment Economic and Technical Assistance of Iran. Retrieved March 14, 2014. 3077: 1807:

pay 3% of all income taxes, while in the United States the top 10% pay more than 70% of the total

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are levied at progressive rates depending on the relationship between the deceased and the heir.

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will receive corporate tax breaks of up to 50%, if they export at least 30% of their products.

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Economic Commission says that 85% of Iran's tax revenues “come from barely 3% of taxpayers”.

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of the country worth $ 12 billion annually. Other estimates put the value of smuggled goods

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2004. There are virtually millions of people who do not pay taxes in Iran and hence operate

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f) Passenger goods for personal use, as exempted under the Export-Import Regulations ;

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Please help update this article to reflect recent events or newly available information.

5994: 5929: 5894: 5799: 5759: 5739: 5372: 5022: 3562:

Up to 80% of the goods enter the country through unregistered ports and jetties in the

3496: 3468: 3450: 3301: 3090: 2785: 2457: 2149: 1842: 1626: 1616: 1601: 1591: 1566: 1516: 1481: 1471: 1441: 1426: 1421: 1276: 1191: 979: 943: 864: 743: 461: 99: 4983: 3844:"Tax Holidays - Organization for Investment Economic and Technical Assistance of Iran" 6059: 5804: 5779: 5754: 5038: 4935: 4455: 4178: 4041: 3980: 3606: 3268: 2805: 2416: 2204: 2137: 1985: 1881: 1699: 1541: 1526: 1521: 1496: 1446: 1246: 957: 909: 849: 765: 706: 418: 385: 191: 5191:"Exclusive: Iran smuggles in $ 1 billion of bank notes to skirt sanctions - sources" 2152:. The amount is worth hundreds of millions of dollars accrued annually and added to 3652: 3567: 3462: 3421: 3256: 3060: 2582: 1889: 1836: 1758: 1581: 1112: 1077: 1057: 869: 837: 711: 565: 316: 2229:

Starting April 2014, all companies have to report their short-term investments at

2115: 5379: 4421:"Iran Tax System at a Glance | Tax Articles International Article Directory" 4398: 4250: 4228: 4013: 3814:"Iranian Government's Plan to Fight Sanctions: Replacing Oil Revenues with Taxes" 3687: 3616: 3557: 3352: 3094: 3025: 2982: 2781: 2711: 2610: 2490: 2305: 2275: 1828: 1800: 1750: 1675: 1291: 1149: 1144: 879: 842: 753: 718: 620: 544: 380: 340: 306: 216: 206: 201: 196: 114: 2382:

All foreign investors doing business in Iran or deriving income from sources in

5492:"Over USD14b worth of goods smuggled in and out of Iran last yr, IBN Live News" 5220: 4825: 4610: 3813: 3732: 3700: 3680: 3571: 3541: 3522: 2813: 2586: 2494: 2342:

tax no more taxes will be payable by the corporate entity or the shareholders.

2287: 1962:

Income derived from agriculture (see also under "Tax exemptions" section below)

1234: 1206: 1181: 1042: 884: 679: 615: 513: 451: 355: 350: 333: 311: 5663: 5657: 2318:

Category III: (third degree heirs) uncles, aunts, children of uncles and aunts

6078: 6053: 5252: 4298: 4006: 3843: 3384: 3070: 2809: 2671: 2391: 2350: 2346: 2237: 2233:

instead of cost. As of July 2010, taxes on TSE transactions were as follows:

2110:), which has a variable rate and benefits charitable causes; and a land tax ( 2093: 1846: 1832: 1306: 974: 899: 790: 723: 657: 625: 492: 434: 395: 375: 345: 260: 181: 176: 151: 141: 83: 4880: 3263:

needed, adaptation by domestic suppliers to the Iranian consumer tastes and

3047:

and by a nominated Chamber of Commerce operating in the supplier's country.

1928:

Salaries (tax rate for public sector employees: 10%; other sectors: 10-35%);

4800: 3563: 3394: 3043:). Goods exported to Iran must be subject to invoices authenticated by the 2773: 2663: 2403: 2269: 2243: 2098: 2010: 1687: 1201: 984: 953: 924: 904: 795: 780: 760: 674: 669: 471: 265: 2937:

b) Livestock and live poultry, aquatic products, honey bees and silkworms;

2536: 2315:

Category II: (second degree heirs) grandparents, siblings, nieces, nephews

234: 6063: 3530: 3275:

has urged Iranians to consume more domestic products over imported ones.

2453: 2312:

Category I: (first degree heirs) parents, spouse, children, grandchildren

2208: 1885: 1862: 1850: 1762: 1754: 1196: 934: 894: 812: 748: 694: 630: 456: 446: 390: 270: 171: 166: 124: 109: 5563:, including macro-economic data, sectoral activity and labor statistics. 4586:"Paying Taxes in Iran, Islamic Rep. - Doing Business - World Bank Group" 4369:"Paying Taxes in Iran, Islamic Rep. - Doing Business - World Bank Group" 4029:. Atimes.com. 2008-08-26. Archived from the original on February 7, 2012 4027:"Asia Times Online :: Middle East News, Iraq, Iran current affairs" 2390:. Depending on the type of activity the foreign investor is engaged in, 1858: 5542: 3681:

Iran: Crude price pegged at dlrs 39.6 a barrel under next year's budget

3492: 3406: 3372: 3309: 3308:

WORLD as a tool for its customs administration in order to move toward

3097:(both long and short term) has been decreasing during that same period. 3085: 2639:

If investment located out of a 120-kilometer radius from the center of

2399: 2395: 2230: 1808: 1773: 1301: 1271: 1154: 1139: 1062: 994: 962: 914: 889: 874: 775: 770: 738: 664: 370: 365: 186: 146: 92: 2646:

If investment located out of a 50-kilometer radius from the center of

5647:- Many practical information including importation procedure to Iran. 5532: 5528:

Organization for Investment Economic and Technical Assistance of Iran

3264: 3065: 2847: 2764: 2448: 2444: 1980: 1945:

Up to the 5 times more than annual exemption salary tax rate is 10%.

1134: 1052: 1047: 733: 728: 539: 466: 156: 5382:. Tasnim News Agency, February 23, 2015. Retrieved February 28, 2015 4126:"Iran Taxes and Costs-Rental income tax in Iran is moderate to high" 3966:

https://www.pressreader.com/iran/iran-daily/20211215/281676848216015

2465: 5669: 4334: 3545: 3334: 3040: 2387: 2175:(up to 200 sq. m. if it is located in other parts of the country). 2133: 2129: 1959:

Real estate income (see also under "Real estate tax" section below)

1296: 1264: 948: 938: 859: 854: 827: 800: 610: 360: 301: 296: 129: 2763:

has for the first time after 1979 reintroduced the concept of the

3441:(over $ 3 billion); 20 million liters of fuel per day as of 2014, 3402: 3329: 3305: 2682: 2647: 2141: 1107: 929: 832: 822: 161: 119: 5626:, an online database of customs tariffs and market requirements. 3282:

their medicines in order to hinder the development of competing

2958:

i) Services subject to payment of salary taxes envisaged in the

1917: 5373:

Leader: Imports, Contraband Inflicting Damage on Iran’s Economy

3636: 3514: 3504: 3500: 3123: 2686: 2675: 2640: 2502: 2172: 2111: 1812: 1670: 1316: 1127: 1122: 1117: 919: 807: 3405:. Iran is modernizing the customs to prevent the smuggling of 2426:

Income earned from Iran by way of royalties and licensing fees

5140:"Havocscope Black Markets Listing - Havocscope Black Markets" 3870:"How will the US nuclear deal pullout affect Iran's economy?" 3534: 3510: 3022:

Iran Chamber of Commerce, Industries, Mines & Agriculture

2153: 2114:), the rate of which is based on the principle of one-tenth ( 2107: 2103: 2083: 1931:

Income from professions, trades, and miscellaneous sources; (

1870: 1331: 1326: 1321: 1311: 1286: 1281: 1228: 1100: 5221:"Iranian commander says IRGC economic activities legitimate" 5084: 5082: 4722:"Iran, world, political, sport, economic news and headlines" 3952:"Browse by country Iran | ICIJ Offshore Leaks Database" 2940:

c) All types of fertilizers, pesticides, seeds and saplings;

3420:

Iran alone at $ 5.5 billion-$ 6 billion annually. In 2010,

3325: 2797: 2678:

and exports activities would enjoy the exemptions granted.

2383: 1975: 5590: 4120: 4118: 3316:. This project is a technical cooperation project between 2128:(alms-giving), which is usually reserved for Aal-Al-Bayt, 1765:

begins on March 21 and ends on March 20 of the next year.

5079: 4504:"Iran's Banks May Have Difficult Return to Global System" 4231:. Turquoise Partners, June 2014. Retrieved July 12, 2014. 3936:

As’ad Abdul Rahman (February 13, 2015). Gulf News (ed.).

2543:

Foreign companies & Foreign direct investment in Iran

2102:

basis. These included an individual's income tax (Arabic

1861:

unpaid taxes worth 184 trillion rials ($ 1.5 billion) in

66: 5581:- Offers free tax consulting for companies intending to 4199:"Capital Gains Tax in Iran | Iranian Capital Gains Rate" 3348:

Foreign Trade Zones & Special Economic Zones in Iran

3278:

In 2019, Iranian media reported that foreign firms were

2118:) of the value of crops, unless the land is tax-exempt. 1967:

employees were paying their fair share of income taxes.

5599:- Iran's entry (details on Iran's social security laws) 4115: 2537:

Foreign Investment Promotion and Protection Act (FIPPA)

5578: 5445:"Iran's Home Appliance Market Abounds With Contraband" 5419:"S. Korean Firm Fined $ 750m for Evading Iran Tariffs" 3253:

could be substituted by domestically produced products

2423:

Income earned in Iran by way of contracting operations

4851:"Iran bans imports of 600 goods, caps currency sales" 3931: 3929: 3639:- Iran's foundations which control 20% of Iran's GDP. 3328:. As of March 21, 2010, all imported goods must have 1031:

European Union Common Consolidated Corporate Tax Base

3548:

for example) also contributes to smuggling in Iran.

3338:

that meet the national and international standards.

2681:

The 50 per cent tax exemption previously granted to

1749:, the rest from taxes and fees. An estimated 50% of 5278:"Iran's Gulf smugglers feel blowback from tensions" 4085: 4083: 4081: 4079: 4077: 4075: 3318:

the Islamic Republic of Iran Customs Administration

2685:enterprises has been extended to include five-star 2345:The new rate of corporation tax will also apply to 4881:"Post-sanctions economy: A long road to stability" 4321: 4319: 4317: 4315: 3935: 3926: 3909:"$ 1.5b in Tax Evasion Detected in Iran Last Year" 3733:"Ahmadinejad's Achilles Heel: The Iranian Economy" 3507:are allegedly involved in the smuggling activity. 3322:United Nations Conference on Trade and Development 2480: 2092:In addition to these mandatory taxes, as of 2007, 5631:"Australian trade: Doing business in Iran (2006)" 5610:Islamic Republic of Iran's Customs Administration 5533:The Taxation System for Foreign Investors in Iran 5056: 5054: 4826:"Iran seeks to trim imports, cope with sanctions" 4665: 3938:"Iran: A financial empire untouched by sanctions" 3837: 3835: 3341: 2850:rate in Iran was 3%.but changed to 9% from 2011 2466:Tax on liaison, representative and branch Offices 1948:In excess of above level salary tax rate is 20%. 6076: 5308:"No. 3630 | Domestic Economy | Page 4" 4956:"No. 3630 | Domestic Economy | Page 4" 4072: 2657: 2360: 2124:or the Fifth of excess income paid as a form of 5108: 5106: 4387: 4312: 3648:Ministry of Economic Affairs and Finance (Iran) 3475:Unlicensed imported films and software packages 2599:Industry and Mining in Less-Developed Areas 2412:Foreign Investment Promotion and Protection Act 2004:Monthly Individual Business Income - Tax Rates 5051: 5007: 3832: 2662:The exemptions on exports of manufactured and 5685: 2873:all types of cigarettes and tobacco products 2729:Iran Chamber of Commerce Industries and Mines 2691:foreign companies who set up business in Iran 1845:, more than 60% of economic activity in Iran 1707: 5103: 3428:Largest black markets in Iran are those of: 3236: 3034:Foreign trade and economic relations of Iran 2881:all types of petrol (gasoline) and jet fuel 1803:from the total tax revenues was around 70%. 4978: 4976: 4691: 4689: 4289: 4287: 4261: 4259: 3895:"Tax Evasion Undermining Economic Equality" 2825:International Financial Reporting Standards 2714:avoidance agreement with Iran (as of 2014): 2429:Other activities - trading operations, etc. 2392:various taxes and exemptions are applicable 2349:corporate entities registered in Iran. The 2284:: Profit and awards accrued are tax exempt. 5692: 5678: 5615:Iran's Export-Import Regulation Act (2002) 5593:- Database on Iranian laws and regulations 5325: 4801:"J. Nouraei & M. Mostafavi Law Office" 4724:. MehrNews.com. 2011-12-31. Archived from 4295:"Federation of Euro-Asian Stock Exchanges" 2818:Iranian Institute of Certified Accountants 2296:: Foreign investors in TSE are tax-exempt. 2181:from the beginning of the 1395 fiscal year 1805:Top ten percent earners in Iranian society 1714: 1700: 5393:"Fruit Smuggling Threatening Agro Sector" 5247: 5245: 5243: 5241: 4534:"Three accounting firms pull out of Iran" 4446: 4444: 4442: 3781:"Iran's Economy Feels Sting of Sanctions" 3701:"About this Collection - Country Studies" 3622:International Rankings of Iran in Economy 2789: 1223:Institute on Taxation and Economic Policy 5255:. Iranprimer.usip.org. 11 October 2010. 4973: 4686: 4284: 4256: 4007:A Review of the Iranian Tax System -2014 3551: 3084: 3076: 3064: 2859:services which are subject to this Act: 2835: 2635:Location requirement for tax-exemption: 2189:500.000.000 to 1.000.000.000 IRR is 20% 1997:500.000.000 to 1.000.000.000 IRR is 20% 1916: 1735:Ministry of Finance and Economic Affairs 31:Parts of this article (those related to 5471:"IS in Cahoots with Egyptian Militants" 5090:"IS in Cahoots with Egyptian Militants" 4611:"Iran VAT suspension stirs controversy" 4478:"IS in Cahoots with Egyptian Militants" 4239: 4237: 4148: 4146: 4062:"change in 131 notes-Iranian Tax roles" 3778: 3668: 3585: 3108:flour, bread, sugar, rice, milk, cheese 2741: 2332: 6077: 5238: 5043:: CS1 maint: archived copy as title ( 4940:: CS1 maint: archived copy as title ( 4773: 4674:from the original on 27 September 2011 4636:"Iran Investment Monthly Dec 2010.pdf" 4439: 4183:: CS1 maint: archived copy as title ( 3820:from the original on 24 September 2015 3791:from the original on December 30, 2017 2460:is either 5 per cent or 7.5 per cent. 2240:: none (22.5% at source from Company). 2192:In excess of 1.000.000.000 IRR is 25% 2060:240,000,000 to 320,000,000 (US$ 1200) 2000:In excess of 1.000.000.000 IRR is 25% 1811:. Contradicting this, the head of the 1783: 5673: 5575:(Note: document has not been updated) 4000: 3247:Import substitution industrialization 3057:Iran and the World Trade Organization 2934:a) Unprocessed agricultural products; 2338:corporation tax and the 0.3 per cent 2068:In excess of 320,000,000 (US$ 1200) 2052:180,000,000 to 240,000,000 (US$ 900) 2044:120,000,000 to 180,000,000 (US$ 720) 2036:80,000,000 to 120,000,000 (US$ 480) 5699: 5171:from the original on 4 November 2016 4560:"IFRS Accounting Standards Mandated" 4234: 4143: 3808: 3806: 3779:Fassihi, Farnaz (October 12, 2010). 3739:from the original on 10 October 2017 2921: 2752:Tehran Stock Exchange § Outlook 2722: 2198: 2028:40,000,000 to 80,000,000 (US$ 320) 17: 5451:from the original on 6 January 2017 5253:"The Bazaar | The Iran Primer" 4375:from the original on 9 October 2010 3663:Iranian National Tax Administration 3612:List of major economic laws in Iran 2792:of conventional banking. Following 2733:It is noteworthy to point out that 1855:Iranian National Tax Administration 1731:Iranian National Tax Administration 13: 5573:Summary of Principal Iranian Taxes 5524:A Review of the Iranian Tax System 4891:from the original on 13 April 2015 4855:The Daily Star Newspaper - Lebanon 3841: 2705: 2549:Tax holidays through enactment of 2300: 2221:Taxes in the Tehran Stock Exchange 2214: 2159: 2136:signifies that he belongs to Imam 2132:’s Household. The black turban of 1952:Incidental or windfall earnings; ( 14: 6111: 5597:US Social Security Administration 5512: 5425:from the original on 6 April 2017 5288:from the original on 12 June 2015 5201:from the original on 17 July 2015 5120:from the original on 25 July 2017 5062:"Iran - Havocscope Black Markets" 4803:. Nourlaw.com. 14 November 2016. 4514:from the original on 6 March 2016 3803: 3713:from the original on 22 June 2015 3251:As much as 70% of Iran's imports 3105:unprocessed agricultural products 2830: 2477:receipts from their head office. 2367:Foreign Direct Investment in Iran 1875:Islamic Revolutionary Guard Corps 1038:Global minimum corporate tax rate 6058: 6049: 6048: 5494:. Ibnlive.in.com. Archived from 5399:from the original on 4 June 2016 5165:"Iran's underage smoking crisis" 5142:. Havocscope.com. Archived from 5064:. Havocscope.com. Archived from 4861:from the original on 14 May 2015 4566:from the original on 6 July 2017 4244:Tehran Stock Exchange: FACT BOOK 4068:from the original on 2016-07-19. 3850:from the original on 2 June 2015 3582:were smuggled into the country. 3289: 2993: 2077: 1681: 1669: 503:Base erosion and profit shifting 73: 22: 5535:- Iran-U.K. Chamber of Commerce 5484: 5463: 5437: 5411: 5385: 5366: 5337: 5314:from the original on 2012-04-01 5300: 5270: 5259:from the original on 2012-01-27 5227:from the original on 2012-01-18 5213: 5183: 5157: 5132: 4996:from the original on 2011-02-02 4962:from the original on 2012-03-18 4948: 4923:from the original on 2011-07-26 4903: 4873: 4843: 4832:from the original on 2012-01-18 4818: 4807:from the original on 2017-03-03 4793: 4767: 4739: 4714: 4659: 4648:from the original on 2012-03-06 4628: 4617:from the original on 2012-01-18 4603: 4592:from the original on 2010-10-09 4578: 4552: 4526: 4496: 4470: 4452:"Iran Investment opportunities" 4413: 4361: 4352: 4215: 4191: 4132:from the original on 2012-01-22 4054: 4019: 3958: 3944: 3915:from the original on 2019-07-22 3901: 3876:from the original on 2018-08-01 3050: 2748:List of Major Iranian Companies 2481:Tax advantages & exemptions 1729:is levied and collected by the 281:Optimal capital income taxation 6016:British Indian Ocean Territory 4774:Commission, Australian Trade. 3887: 3862: 3772: 3751: 3725: 3693: 3674: 3342:Free trade zones and re-export 2987:free trade zones (FTZ) in Iran 2710:List of countries that have a 1882:smuggling and the black market 1857:only identified and collected 1818: 1772:, the government has proposed 1361:List of countries by tax rates 1: 3361:Export-Import Regulations Act 3284:domestic pharmaceutical firms 3243:Resistive economy § Iran 3122:Indicative listing of import 3026:Value of the Iranian currency 3001: 2905:all other goods and services 2658:Tax exemption – major changes 2371:Intellectual property in Iran 2361:Taxation of foreign companies 2272:: no tax (bonds or equities). 2263: 2225:Banking and Insurance in Iran 2186:up to 500.000.000 IRR is 15% 2106:, “one-fifth”); an alms-tax ( 1994:up to 500.000.000 IRR is 15% 1898: 1825:List of Iranians by net worth 786:Natural resources consumption 5567:Corporate Income Tax in Iran 5114:"Smuggled good soars $ 20bn" 4699:. 2006-10-04. Archived from 3493:IRGC black-market activities 3491:member recently stated that 3373:IRGC's contraband activities 3366: 3296:Iranian Economic Reform Plan 3211:agricultural raw production 2842:Iranian Economic Reform Plan 2788:transactions and retain the 2377:Finance and Economy Ministry 1913:Iranian Economic Reform Plan 1909:Social Security Organization 1770:Iranian Economic Reform Plan 1747:oil and natural gas revenues 1741:. In 2008, about 55% of the 636:United States as a tax haven 7: 5664:How to Import Goods to Iran 5658:How to Export Goods to Iran 5551:Ministry of Finance in Iran 5223:. Payvand.com. 2010-03-20. 4358:Economist Intelligence Unit 4203:www.globalpropertyguide.com 3600: 3081:Iran import tree map (2012) 2977:n) Animal and poultry feed; 2020:Up to 40,000,000 (US$ 160) 10: 6116: 5666:(all procedures explained) 5660:(all procedures explained) 5619:Export-Import Guide (2014) 5579:Tehran Chamber of Commerce 3627:Tax rates around the world 3589: 3555: 3393:are delivered through the 3370: 3345: 3293: 3240: 3054: 3030:Transit statistics in Iran 3019: 3015: 3005: 2852:Value Added Tax Act (VATA) 2839: 2745: 2726: 2540: 2484: 2364: 2218: 2163: 2081: 1902: 1886:tax evaders in Switzerland 1822: 1787: 1759:outside the formal economy 550:Offshore financial centres 440:Repatriation tax avoidance 6044: 6003: 5963: 5705: 4776:"Tariffs and regulations" 4253:. Retrieved July 31, 2010 4128:. Global Property Guide. 4046:: CS1 maint: unfit URL ( 3690:Retrieved 30 January 2008 3580:cell phones in the market 3237:Protectionism and dumping 3117:feedstock and pesticides. 2868:Additional duties (2009) 2696: 1790:Iranian government budget 1753:was exempt from taxes in 1015:Financial transaction tax 105:Property tax equalization 5765:East Timor (Timor-Leste) 3975:– via PressReader. 3357:free trade zones in Iran 3355:(VAT) will not apply to 3261:research and development 3155:measurement instruments 2985:(VAT) does not apply to 2928:free trade zones in Iran 2203:As of 2020, Iran has no 1865:2018. Starting in 2015, 1366:Tax revenue to GDP ratio 1025:Currency transaction tax 606:Liechtenstein tax affair 6026:Cocos (Keeling) Islands 4666:EIU Digital Solutions. 4222:Iran Investment Monthly 3785:The Wall Street Journal 3566:, thus undermining the 3195:paper and wood fabrics 2794:international sanctions 2778:international standards 2144:’s household and being 1073:Permanent establishment 1068:Exchange of Information 571:Financial Secrecy Index 222:Medical savings account 4297:. FEAS. Archived from 3391:imported goods in Iran 3381:Drug smuggling in Iran 3377:Fuel smuggling in Iran 3273:Supreme Leader of Iran 3179:mining raw production 3098: 3082: 3074: 2971:l) Hand woven carpets; 2952:g) Immovable property; 2926:VAT will not apply to 2916:fifth development plan 2802:PriceWaterhouseCoopers 2564:Duration of Exemption 1921: 968:Vehicle miles traveled 587:Ireland as a tax haven 401:Private tax collection 5116:. 28 September 2016. 3643:Fiscal policy in Iran 3552:Damage to the economy 3203:mechanical machinery 3114:livestock and animals 3088: 3080: 3068: 2889:kerosene and gas oil 2836:Value added tax (VAT) 1920: 641:Panama as a tax haven 593:Ireland v. Commission 561:Conduit and sink OFCs 556:Offshore magic circle 477:Unreported employment 5940:United Arab Emirates 5561:Central Bank of Iran 5539:Paying Taxes in Iran 5421:. 21 December 2016. 5197:. 24 February 2015. 4668:"Telecommunications" 4562:. 21 November 2016. 4484:on 25 September 2014 4327:"Business etiquette" 3759:"The World Factbook" 3669:References and notes 3658:Social class in Iran 3632:Constitution of Iran 3586:Effect on employment 3227:automotive vehicles 2790:accounting standards 2742:Accounting standards 2499:Construction in Iran 2333:Corporate income tax 2282:Participation papers 2166:Construction in Iran 2096:were collected on a 1794:Social class in Iran 1778:economic reform plan 1637:United Arab Emirates 1379:Individual Countries 1088:Foreign revenue rule 880:Inheritance (estate) 599:Leprechaun economics 6100:Taxation by country 5967:limited recognition 5355:on November 3, 2012 5284:. 22 January 2012. 4780:www.austrade.gov.au 4458:on October 10, 2011 4331:www.austrade.gov.au 3897:. 30 December 2019. 3592:Labor force in Iran 3568:domestic industries 3544:(for items such as 3451:Cigarette smuggling 3439:Petroleum smuggling 3399:underground economy 3219:electric machinery 3127: 2960:Direct Taxation Law 2561:Level of Exemption 2554: 2487:Agriculture in Iran 2340:Chamber of Commerce 2088:Agriculture in Iran 2005: 1972:Iranian nationality 1905:Labor force in Iran 1784:Government's budget 1743:government's budget 1676:Business portal 1371:Tax rates in Europe 1241:Tax Justice Network 1187:Dhammika Dharmapala 690:Airport improvement 498:Transfer mispricing 289:Distribution of Tax 61:Part of a series on 5637:on October 4, 2006 5569:- Iran Trade Point 5447:. 4 January 2017. 5395:. 24 August 2015. 5378:2015-02-25 at the 5025:on 15 January 2021 5019:www.iran-daily.com 4703:on October 4, 2006 4588:. Doing Business. 4427:on January 4, 2011 4401:on 18 January 2016 4395:"Site Unavailable" 4249:2010-08-24 at the 4227:2014-07-14 at the 4091:"irantradelaw.com" 4012:2014-03-14 at the 3686:2011-06-22 at the 3497:Government of Iran 3447:($ 912.5 million), 3302:Government of Iran 3163:medical equipment 3139:chemical products 3121: 3099: 3091:balance of payment 3083: 3075: 3008:E-commerce in Iran 2547: 2458:effective tax rate 2150:Ayatollah Khomeini 2003: 1986:managing directors 1922: 1843:Expediency Council 1739:Government of Iran 1277:Eight per thousand 1192:James R. Hines Jr. 1083:European Union FTT 100:Government revenue 6072: 6071: 6009:other territories 5624:Market Access Map 5559:- Reports by the 5553:- Direct tax laws 4341:on April 11, 2005 3988:Missing or empty 3607:Iranian labor law 3445:Alcohol smuggling 3389:One third of the 3269:resistive economy 3267:. As part of the 3257:domestic products 3234: 3233: 3187:leather industry 3093:(2003-2007). Its 2922:VAT tax exemption 2912: 2911: 2723:Appeals procedure 2633: 2632: 2306:Inheritance taxes 2294:Foreign investors 2205:capital gains tax 2199:Capital gains tax 2146:Al Wali Al Faqeeh 2138:Ali Ibn Abi Talib 2075: 2074: 1867:Iran's parliament 1841:According to the 1724: 1723: 1659: 1658: 1255: 1254: 1247:Tax Policy Center 990:Negative (income) 766:Environmental tax 648: 647: 566:Financial centres 386:Tax investigation 324: 323: 192:Tax harmonization 56: 55: 6107: 6062: 6052: 6051: 6021:Christmas Island 5707:Sovereign states 5700:Taxation in Asia 5694: 5687: 5680: 5671: 5670: 5646: 5644: 5642: 5633:. Archived from 5589: 5549: 5507: 5506: 5504: 5503: 5488: 5482: 5481: 5479: 5477: 5467: 5461: 5460: 5458: 5456: 5441: 5435: 5434: 5432: 5430: 5415: 5409: 5408: 5406: 5404: 5389: 5383: 5370: 5364: 5363: 5361: 5360: 5351:. Archived from 5341: 5335: 5329: 5323: 5322: 5320: 5319: 5304: 5298: 5297: 5295: 5293: 5274: 5268: 5267: 5265: 5264: 5249: 5236: 5235: 5233: 5232: 5217: 5211: 5210: 5208: 5206: 5187: 5181: 5180: 5178: 5176: 5167:. 16 June 2014. 5161: 5155: 5154: 5152: 5151: 5136: 5130: 5129: 5127: 5125: 5110: 5101: 5100: 5098: 5096: 5086: 5077: 5076: 5074: 5073: 5058: 5049: 5048: 5042: 5034: 5032: 5030: 5021:. Archived from 5011: 5005: 5004: 5002: 5001: 4995: 4988: 4980: 4971: 4970: 4968: 4967: 4952: 4946: 4945: 4939: 4931: 4929: 4928: 4922: 4915: 4907: 4901: 4900: 4898: 4896: 4887:. 6 April 2015. 4885:Mehr News Agency 4877: 4871: 4870: 4868: 4866: 4847: 4841: 4840: 4838: 4837: 4822: 4816: 4815: 4813: 4812: 4797: 4791: 4790: 4788: 4786: 4771: 4765: 4764: 4762: 4756:. Archived from 4751: 4743: 4737: 4736: 4734: 4733: 4718: 4712: 4711: 4709: 4708: 4693: 4684: 4683: 4681: 4679: 4663: 4657: 4656: 4654: 4653: 4647: 4640: 4632: 4626: 4625: 4623: 4622: 4607: 4601: 4600: 4598: 4597: 4582: 4576: 4575: 4573: 4571: 4556: 4550: 4549: 4547: 4545: 4530: 4524: 4523: 4521: 4519: 4500: 4494: 4493: 4491: 4489: 4480:. Archived from 4474: 4468: 4467: 4465: 4463: 4454:. Archived from 4448: 4437: 4436: 4434: 4432: 4423:. Archived from 4417: 4411: 4410: 4408: 4406: 4397:. Archived from 4391: 4385: 4384: 4382: 4380: 4365: 4359: 4356: 4350: 4349: 4347: 4346: 4337:. Archived from 4323: 4310: 4309: 4307: 4306: 4291: 4282: 4281: 4279: 4278: 4269:. Archived from 4263: 4254: 4241: 4232: 4219: 4213: 4212: 4210: 4209: 4195: 4189: 4188: 4182: 4174: 4172: 4171: 4165: 4159:. Archived from 4158: 4150: 4141: 4140: 4138: 4137: 4122: 4113: 4112: 4110: 4108: 4102: 4096:. Archived from 4095: 4087: 4070: 4069: 4058: 4052: 4051: 4045: 4037: 4035: 4034: 4023: 4017: 4004: 3998: 3997: 3991: 3986: 3984: 3976: 3974: 3972: 3962: 3956: 3955: 3948: 3942: 3941: 3933: 3924: 3923: 3921: 3920: 3911:. 17 July 2019. 3905: 3899: 3898: 3891: 3885: 3884: 3882: 3881: 3866: 3860: 3859: 3857: 3855: 3839: 3830: 3829: 3827: 3825: 3810: 3801: 3800: 3798: 3796: 3776: 3770: 3769: 3767: 3765: 3755: 3749: 3748: 3746: 3744: 3729: 3723: 3722: 3720: 3718: 3712: 3705: 3697: 3691: 3678: 3653:Iranian calendar 3527:free trade zones 3463:Arms trafficking 3435:($ 8.5 billion), 3147:ordinary metals 3128: 3120: 3061:Industry of Iran 2862: 2861: 2555: 2546: 2288:Listed companies 2015:Income Tax Rate 2006: 2002: 1890:offshore centers 1837:Offshore banking 1727:Taxation in Iran 1716: 1709: 1702: 1688:Money portal 1686: 1685: 1684: 1674: 1673: 1350: 1349: 1171: 1170: 1078:Transfer pricing 1058:Tax equalization 1032: 975:Corporate profit 611:Luxembourg Leaks 545:Corporate havens 424: 423: 240: 239: 77: 58: 57: 51: 48: 42: 26: 25: 18: 6115: 6114: 6110: 6109: 6108: 6106: 6105: 6104: 6095:Society of Iran 6090:Economy of Iran 6075: 6074: 6073: 6068: 6040: 6008: 5999: 5980:Northern Cyprus 5966: 5959: 5701: 5698: 5640: 5638: 5629: 5587: 5547: 5515: 5510: 5501: 5499: 5490: 5489: 5485: 5475: 5473: 5469: 5468: 5464: 5454: 5452: 5443: 5442: 5438: 5428: 5426: 5417: 5416: 5412: 5402: 5400: 5391: 5390: 5386: 5380:Wayback Machine 5371: 5367: 5358: 5356: 5343: 5342: 5338: 5330: 5326: 5317: 5315: 5306: 5305: 5301: 5291: 5289: 5276: 5275: 5271: 5262: 5260: 5251: 5250: 5239: 5230: 5228: 5219: 5218: 5214: 5204: 5202: 5189: 5188: 5184: 5174: 5172: 5163: 5162: 5158: 5149: 5147: 5138: 5137: 5133: 5123: 5121: 5112: 5111: 5104: 5094: 5092: 5088: 5087: 5080: 5071: 5069: 5060: 5059: 5052: 5036: 5035: 5028: 5026: 5015:"Archived copy" 5013: 5012: 5008: 4999: 4997: 4993: 4986: 4982: 4981: 4974: 4965: 4963: 4954: 4953: 4949: 4933: 4932: 4926: 4924: 4920: 4913: 4911:"Archived copy" 4909: 4908: 4904: 4894: 4892: 4879: 4878: 4874: 4864: 4862: 4849: 4848: 4844: 4835: 4833: 4828:. Payvand.com. 4824: 4823: 4819: 4810: 4808: 4799: 4798: 4794: 4784: 4782: 4772: 4768: 4760: 4749: 4745: 4744: 4740: 4731: 4729: 4720: 4719: 4715: 4706: 4704: 4695: 4694: 4687: 4677: 4675: 4664: 4660: 4651: 4649: 4645: 4638: 4634: 4633: 4629: 4620: 4618: 4613:. Payvand.com. 4609: 4608: 4604: 4595: 4593: 4584: 4583: 4579: 4569: 4567: 4558: 4557: 4553: 4543: 4541: 4540:. 26 April 2013 4538:Financial Times 4532: 4531: 4527: 4517: 4515: 4502: 4501: 4497: 4487: 4485: 4476: 4475: 4471: 4461: 4459: 4450: 4449: 4440: 4430: 4428: 4419: 4418: 4414: 4404: 4402: 4393: 4392: 4388: 4378: 4376: 4367: 4366: 4362: 4357: 4353: 4344: 4342: 4325: 4324: 4313: 4304: 4302: 4293: 4292: 4285: 4276: 4274: 4265: 4264: 4257: 4251:Wayback Machine 4242: 4235: 4229:Wayback Machine 4220: 4216: 4207: 4205: 4197: 4196: 4192: 4176: 4175: 4169: 4167: 4163: 4156: 4154:"Archived copy" 4152: 4151: 4144: 4135: 4133: 4124: 4123: 4116: 4106: 4104: 4103:on 13 July 2011 4100: 4093: 4089: 4088: 4073: 4060: 4059: 4055: 4039: 4038: 4032: 4030: 4025: 4024: 4020: 4014:Wayback Machine 4005: 4001: 3989: 3987: 3978: 3977: 3970: 3968: 3964: 3963: 3959: 3950: 3949: 3945: 3934: 3927: 3918: 3916: 3907: 3906: 3902: 3893: 3892: 3888: 3879: 3877: 3868: 3867: 3863: 3853: 3851: 3840: 3833: 3823: 3821: 3812: 3811: 3804: 3794: 3792: 3777: 3773: 3763: 3761: 3757: 3756: 3752: 3742: 3740: 3731: 3730: 3726: 3716: 3714: 3710: 3703: 3699: 3698: 3694: 3688:Wayback Machine 3679: 3675: 3671: 3617:Economy of Iran 3603: 3594: 3588: 3560: 3558:Economy of Iran 3554: 3531:islands of Kish 3387: 3369: 3353:Value added tax 3350: 3344: 3298: 3292: 3249: 3239: 3095:capital account 3063: 3053: 3045:Iranian Embassy 3036: 3018: 3010: 3004: 2996: 2983:Value Added Tax 2924: 2844: 2838: 2833: 2758: 2744: 2731: 2725: 2720: 2715: 2712:double-taxation 2708: 2706:Double taxation 2699: 2660: 2545: 2539: 2511: 2505: 2491:Tourism in Iran 2483: 2468: 2386:are subject to 2373: 2363: 2335: 2327: 2303: 2301:Inheritance tax 2276:Interest income 2266: 2244:Share transfers 2227: 2217: 2215:Capital markets 2207:on the sale of 2201: 2168: 2162: 2160:Real estate tax 2090: 2080: 1970:Individuals of 1915: 1901: 1869:decided to tax 1851:evades taxation 1839: 1829:Banking in Iran 1821: 1796: 1788:Main articles: 1786: 1768:As part of the 1720: 1682: 1680: 1668: 1661: 1660: 1347: 1337: 1336: 1292:Fiscus Judaicus 1267: 1257: 1256: 1215:Advocacy groups 1168: 1160: 1159: 1150:Trade agreement 1145:Free-trade zone 1103: 1093: 1092: 1030: 1010: 1000: 999: 660: 650: 649: 621:Paradise Papers 462:Debtors' prison 421: 411: 410: 381:Tax preparation 341:Revenue service 336: 326: 325: 237: 227: 226: 207:Double taxation 202:Tax withholding 197:Tax competition 115:Non-tax revenue 95: 52: 46: 43: 40: 27: 23: 12: 11: 5: 6113: 6103: 6102: 6097: 6092: 6087: 6070: 6069: 6067: 6066: 6056: 6045: 6042: 6041: 6039: 6038: 6033: 6028: 6023: 6018: 6012: 6010: 6001: 6000: 5998: 5997: 5992: 5987: 5982: 5977: 5971: 5969: 5961: 5960: 5958: 5957: 5952: 5947: 5942: 5937: 5932: 5927: 5922: 5917: 5912: 5907: 5902: 5897: 5892: 5887: 5882: 5877: 5872: 5867: 5862: 5857: 5852: 5847: 5842: 5837: 5832: 5827: 5822: 5817: 5812: 5807: 5802: 5797: 5792: 5787: 5782: 5777: 5772: 5767: 5762: 5757: 5752: 5747: 5742: 5737: 5732: 5727: 5722: 5717: 5711: 5709: 5703: 5702: 5697: 5696: 5689: 5682: 5674: 5668: 5667: 5661: 5654: 5653: 5649: 5648: 5627: 5621: 5612: 5606: 5605: 5601: 5600: 5594: 5585: 5583:invest in Iran 5576: 5570: 5564: 5557:Annual Reviews 5554: 5545: 5536: 5530: 5520: 5519: 5514: 5513:External links 5511: 5509: 5508: 5483: 5462: 5436: 5410: 5384: 5365: 5349:news.yahoo.com 5336: 5324: 5299: 5269: 5237: 5212: 5182: 5156: 5131: 5102: 5078: 5050: 5006: 4972: 4947: 4902: 4872: 4842: 4817: 4792: 4766: 4763:on 2013-07-23. 4738: 4713: 4685: 4658: 4627: 4602: 4577: 4551: 4525: 4495: 4469: 4438: 4412: 4386: 4360: 4351: 4311: 4283: 4255: 4233: 4214: 4190: 4142: 4114: 4071: 4053: 4018: 3999: 3957: 3943: 3925: 3900: 3886: 3861: 3831: 3802: 3771: 3750: 3724: 3692: 3672: 3670: 3667: 3666: 3665: 3660: 3655: 3650: 3645: 3640: 3634: 3629: 3624: 3619: 3614: 3609: 3602: 3599: 3587: 3584: 3553: 3550: 3542:import tariffs 3523:Bandar-e Abbas 3485: 3484: 3483:($ 1 billion). 3478: 3472: 3466: 3460: 3454: 3453:($ 2 billion), 3448: 3442: 3436: 3433:Drug smuggling 3422:Police in Iran 3401:, and illegal 3368: 3365: 3343: 3340: 3291: 3288: 3238: 3235: 3232: 3231: 3228: 3224: 3223: 3220: 3216: 3215: 3212: 3208: 3207: 3204: 3200: 3199: 3196: 3192: 3191: 3188: 3184: 3183: 3180: 3176: 3175: 3172: 3171:food industry 3168: 3167: 3164: 3160: 3159: 3156: 3152: 3151: 3148: 3144: 3143: 3140: 3136: 3135: 3132: 3126:rates in 2006 3119: 3118: 3115: 3112: 3109: 3106: 3052: 3049: 3017: 3014: 3003: 3000: 2995: 2992: 2991: 2990: 2978: 2975: 2972: 2969: 2966: 2963: 2956: 2953: 2950: 2947: 2944: 2941: 2938: 2935: 2923: 2920: 2910: 2909: 2906: 2902: 2901: 2898: 2894: 2893: 2890: 2886: 2885: 2882: 2878: 2877: 2874: 2870: 2869: 2866: 2837: 2834: 2832: 2831:Indirect taxes 2829: 2814:Grant Thornton 2786:interest-based 2743: 2740: 2724: 2721: 2717: 2707: 2704: 2698: 2695: 2689:. Since 2014, 2659: 2656: 2655: 2654: 2651: 2644: 2631: 2630: 2629:No Time Limit 2627: 2624: 2620: 2619: 2618:No Time Limit 2616: 2613: 2607: 2606: 2603: 2600: 2596: 2595: 2592: 2589: 2579: 2578: 2577:No Time Limit 2575: 2572: 2566: 2565: 2562: 2559: 2538: 2535: 2495:Mining in Iran 2482: 2479: 2467: 2464: 2431: 2430: 2427: 2424: 2362: 2359: 2334: 2331: 2325: 2320: 2319: 2316: 2313: 2302: 2299: 2298: 2297: 2291: 2285: 2279: 2273: 2265: 2262: 2261: 2260: 2259: 2258: 2257:this category. 2254: 2241: 2216: 2213: 2200: 2197: 2161: 2158: 2079: 2076: 2073: 2072: 2069: 2065: 2064: 2061: 2057: 2056: 2053: 2049: 2048: 2045: 2041: 2040: 2037: 2033: 2032: 2029: 2025: 2024: 2021: 2017: 2016: 2013: 1964: 1963: 1960: 1957: 1954:More info here 1937: 1936: 1933:More info here 1929: 1900: 1897: 1820: 1817: 1785: 1782: 1722: 1721: 1719: 1718: 1711: 1704: 1696: 1693: 1692: 1691: 1690: 1678: 1663: 1662: 1657: 1656: 1655: 1654: 1649: 1644: 1642:United Kingdom 1639: 1634: 1629: 1624: 1619: 1614: 1609: 1604: 1599: 1594: 1589: 1584: 1579: 1574: 1569: 1564: 1559: 1554: 1549: 1544: 1539: 1534: 1529: 1524: 1519: 1514: 1509: 1504: 1499: 1494: 1489: 1484: 1479: 1474: 1469: 1464: 1459: 1454: 1449: 1444: 1439: 1434: 1429: 1424: 1419: 1414: 1409: 1404: 1399: 1394: 1389: 1381: 1380: 1376: 1375: 1374: 1373: 1368: 1363: 1355: 1354: 1348: 1343: 1342: 1339: 1338: 1335: 1334: 1329: 1324: 1319: 1314: 1309: 1304: 1299: 1294: 1289: 1284: 1279: 1274: 1268: 1263: 1262: 1259: 1258: 1253: 1252: 1251: 1250: 1244: 1238: 1235:Tax Foundation 1232: 1226: 1217: 1216: 1212: 1211: 1210: 1209: 1207:Gabriel Zucman 1204: 1199: 1194: 1189: 1184: 1182:Mihir A. Desai 1176: 1175: 1169: 1166: 1165: 1162: 1161: 1158: 1157: 1152: 1147: 1142: 1137: 1132: 1131: 1130: 1125: 1115: 1110: 1104: 1099: 1098: 1095: 1094: 1091: 1090: 1085: 1080: 1075: 1070: 1065: 1060: 1055: 1050: 1045: 1043:Robin Hood tax 1040: 1035: 1027: 1022: 1017: 1011: 1006: 1005: 1002: 1001: 998: 997: 992: 987: 982: 980:Excess profits 977: 972: 971: 970: 965: 960: 951: 946: 932: 927: 922: 917: 912: 907: 902: 897: 892: 887: 882: 877: 872: 867: 865:Gross receipts 862: 857: 852: 847: 846: 845: 840: 835: 830: 825: 820: 815: 805: 804: 803: 798: 793: 788: 783: 778: 773: 763: 758: 757: 756: 751: 746: 741: 736: 731: 726: 716: 715: 714: 704: 703: 702: 697: 692: 682: 677: 672: 667: 661: 656: 655: 652: 651: 646: 645: 644: 643: 638: 633: 628: 623: 618: 616:Offshore Leaks 613: 608: 603: 602: 601: 596: 581: 580: 579:Major examples 576: 575: 574: 573: 568: 563: 558: 553: 547: 542: 534: 533: 529: 528: 527: 526: 521: 516: 514:Dutch Sandwich 511: 506: 500: 495: 487: 486: 482: 481: 480: 479: 474: 469: 464: 459: 454: 452:Tax resistance 449: 444: 443: 442: 429: 428: 422: 417: 416: 413: 412: 409: 408: 403: 398: 393: 388: 383: 378: 373: 368: 363: 358: 356:Taxable income 353: 351:Tax assessment 348: 343: 337: 332: 331: 328: 327: 322: 321: 320: 319: 314: 309: 304: 299: 291: 290: 286: 285: 284: 283: 278: 273: 268: 263: 258: 253: 245: 244: 243:General Theory 238: 233: 232: 229: 228: 225: 224: 219: 214: 212:Representation 209: 204: 199: 194: 189: 184: 179: 174: 169: 164: 159: 154: 149: 144: 139: 134: 133: 132: 122: 117: 112: 107: 102: 96: 91: 90: 87: 86: 79: 78: 70: 69: 63: 62: 54: 53: 30: 28: 21: 9: 6: 4: 3: 2: 6112: 6101: 6098: 6096: 6093: 6091: 6088: 6086: 6083: 6082: 6080: 6065: 6061: 6057: 6055: 6047: 6046: 6043: 6037: 6034: 6032: 6029: 6027: 6024: 6022: 6019: 6017: 6014: 6013: 6011: 6006: 6002: 5996: 5993: 5991: 5990:South Ossetia 5988: 5986: 5983: 5981: 5978: 5976: 5973: 5972: 5970: 5968: 5962: 5956: 5953: 5951: 5948: 5946: 5943: 5941: 5938: 5936: 5933: 5931: 5928: 5926: 5923: 5921: 5918: 5916: 5913: 5911: 5908: 5906: 5903: 5901: 5898: 5896: 5893: 5891: 5888: 5886: 5883: 5881: 5878: 5876: 5873: 5871: 5868: 5866: 5863: 5861: 5858: 5856: 5853: 5851: 5848: 5846: 5843: 5841: 5838: 5836: 5833: 5831: 5828: 5826: 5823: 5821: 5818: 5816: 5813: 5811: 5808: 5806: 5803: 5801: 5798: 5796: 5793: 5791: 5788: 5786: 5783: 5781: 5778: 5776: 5773: 5771: 5768: 5766: 5763: 5761: 5758: 5756: 5753: 5751: 5748: 5746: 5743: 5741: 5738: 5736: 5733: 5731: 5728: 5726: 5723: 5721: 5718: 5716: 5713: 5712: 5710: 5708: 5704: 5695: 5690: 5688: 5683: 5681: 5676: 5675: 5672: 5665: 5662: 5659: 5656: 5655: 5651: 5650: 5636: 5632: 5628: 5625: 5622: 5620: 5616: 5613: 5611: 5608: 5607: 5603: 5602: 5598: 5595: 5592: 5586: 5584: 5580: 5577: 5574: 5571: 5568: 5565: 5562: 5558: 5555: 5552: 5546: 5544: 5540: 5537: 5534: 5531: 5529: 5525: 5522: 5521: 5517: 5516: 5498:on 2012-01-13 5497: 5493: 5487: 5472: 5466: 5450: 5446: 5440: 5424: 5420: 5414: 5398: 5394: 5388: 5381: 5377: 5374: 5369: 5354: 5350: 5346: 5340: 5333: 5328: 5313: 5310:. Irandaily. 5309: 5303: 5287: 5283: 5279: 5273: 5258: 5254: 5248: 5246: 5244: 5242: 5226: 5222: 5216: 5200: 5196: 5192: 5186: 5170: 5166: 5160: 5146:on 2011-03-13 5145: 5141: 5135: 5119: 5115: 5109: 5107: 5091: 5085: 5083: 5068:on 2012-03-05 5067: 5063: 5057: 5055: 5046: 5040: 5024: 5020: 5016: 5010: 4992: 4985: 4979: 4977: 4961: 4958:. Irandaily. 4957: 4951: 4943: 4937: 4919: 4912: 4906: 4890: 4886: 4882: 4876: 4860: 4856: 4852: 4846: 4831: 4827: 4821: 4806: 4802: 4796: 4781: 4777: 4770: 4759: 4755: 4748: 4742: 4728:on 2012-12-09 4727: 4723: 4717: 4702: 4698: 4692: 4690: 4673: 4669: 4662: 4644: 4637: 4631: 4616: 4612: 4606: 4591: 4587: 4581: 4565: 4561: 4555: 4539: 4535: 4529: 4513: 4509: 4505: 4499: 4483: 4479: 4473: 4457: 4453: 4447: 4445: 4443: 4426: 4422: 4416: 4400: 4396: 4390: 4374: 4370: 4364: 4355: 4340: 4336: 4332: 4328: 4322: 4320: 4318: 4316: 4301:on 2011-07-17 4300: 4296: 4290: 4288: 4273:on 2006-10-04 4272: 4268: 4262: 4260: 4252: 4248: 4245: 4240: 4238: 4230: 4226: 4223: 4218: 4204: 4200: 4194: 4186: 4180: 4166:on 2012-02-26 4162: 4155: 4149: 4147: 4131: 4127: 4121: 4119: 4099: 4092: 4086: 4084: 4082: 4080: 4078: 4076: 4067: 4063: 4057: 4049: 4043: 4028: 4022: 4015: 4011: 4008: 4003: 3995: 3982: 3967: 3961: 3953: 3947: 3939: 3932: 3930: 3914: 3910: 3904: 3896: 3890: 3875: 3871: 3865: 3849: 3845: 3838: 3836: 3819: 3815: 3809: 3807: 3790: 3786: 3782: 3775: 3760: 3754: 3738: 3734: 3728: 3709: 3702: 3696: 3689: 3685: 3682: 3677: 3673: 3664: 3661: 3659: 3656: 3654: 3651: 3649: 3646: 3644: 3641: 3638: 3635: 3633: 3630: 3628: 3625: 3623: 3620: 3618: 3615: 3613: 3610: 3608: 3605: 3604: 3598: 3593: 3583: 3581: 3577: 3573: 3569: 3565: 3559: 3549: 3547: 3543: 3538: 3536: 3532: 3528: 3524: 3520: 3516: 3512: 3508: 3506: 3502: 3498: 3494: 3490: 3482: 3479: 3476: 3473: 3470: 3467: 3464: 3461: 3458: 3455: 3452: 3449: 3446: 3443: 3440: 3437: 3434: 3431: 3430: 3429: 3426: 3423: 3419: 3415: 3411: 3408: 3404: 3400: 3396: 3392: 3386: 3385:Crime in Iran 3382: 3378: 3374: 3364: 3362: 3358: 3354: 3349: 3339: 3337: 3336: 3331: 3327: 3323: 3319: 3315: 3311: 3307: 3304:has selected 3303: 3297: 3290:Modernization 3287: 3285: 3281: 3276: 3274: 3270: 3266: 3262: 3258: 3254: 3248: 3244: 3229: 3226: 3225: 3221: 3218: 3217: 3213: 3210: 3209: 3205: 3202: 3201: 3197: 3194: 3193: 3189: 3186: 3185: 3181: 3178: 3177: 3173: 3170: 3169: 3165: 3162: 3161: 3157: 3154: 3153: 3149: 3146: 3145: 3141: 3138: 3137: 3133: 3130: 3129: 3125: 3116: 3113: 3110: 3107: 3104: 3103: 3102: 3096: 3092: 3087: 3079: 3072: 3071:trade balance 3067: 3062: 3058: 3048: 3046: 3042: 3035: 3031: 3027: 3023: 3013: 3009: 2999: 2994:Municipal tax 2988: 2984: 2979: 2976: 2973: 2970: 2967: 2964: 2961: 2957: 2954: 2951: 2948: 2945: 2942: 2939: 2936: 2933: 2932: 2931: 2929: 2919: 2917: 2907: 2904: 2903: 2899: 2896: 2895: 2891: 2888: 2887: 2883: 2880: 2879: 2875: 2872: 2871: 2867: 2864: 2863: 2860: 2856: 2853: 2849: 2843: 2828: 2826: 2821: 2819: 2815: 2811: 2810:Crowe Horwath 2807: 2803: 2799: 2795: 2791: 2787: 2783: 2782:Iranian banks 2779: 2776:systems with 2775: 2769: 2766: 2762: 2761:The Amendment 2757: 2753: 2749: 2739: 2736: 2735:the Amendment 2730: 2716: 2713: 2703: 2694: 2692: 2688: 2684: 2679: 2677: 2673: 2672:manufacturing 2668: 2665: 2652: 2649: 2645: 2642: 2638: 2637: 2636: 2628: 2625: 2622: 2621: 2617: 2614: 2612: 2609: 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2058: 2054: 2051: 2050: 2046: 2043: 2042: 2038: 2035: 2034: 2030: 2027: 2026: 2022: 2019: 2018: 2014: 2012: 2008: 2007: 2001: 1998: 1995: 1992: 1989: 1987: 1982: 1977: 1973: 1968: 1961: 1958: 1955: 1951: 1950: 1949: 1946: 1943: 1940: 1934: 1930: 1927: 1926: 1925: 1919: 1914: 1910: 1906: 1896: 1893: 1891: 1887: 1883: 1878: 1876: 1872: 1868: 1864: 1860: 1859:through audit 1856: 1852: 1848: 1844: 1838: 1834: 1833:Crime in Iran 1830: 1826: 1816: 1814: 1810: 1806: 1802: 1795: 1791: 1781: 1779: 1775: 1771: 1766: 1764: 1760: 1756: 1752: 1748: 1744: 1740: 1736: 1732: 1728: 1717: 1712: 1710: 1705: 1703: 1698: 1697: 1695: 1694: 1689: 1679: 1677: 1672: 1667: 1666: 1665: 1664: 1653: 1650: 1648: 1647:United States 1645: 1643: 1640: 1638: 1635: 1633: 1630: 1628: 1625: 1623: 1620: 1618: 1615: 1613: 1610: 1608: 1605: 1603: 1600: 1598: 1595: 1593: 1590: 1588: 1585: 1583: 1580: 1578: 1575: 1573: 1570: 1568: 1565: 1563: 1560: 1558: 1555: 1553: 1550: 1548: 1545: 1543: 1540: 1538: 1535: 1533: 1530: 1528: 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