Details of the approvals of the meeting [11 March 1400] of the Consolidation Commission to review the referred items of the 1401 budget
Tax exemption for activities related to teaching aid publications is removed.
In order to support production and business owners affected by Corona, according to the announcement of the National Headquarters to fight against Corona, trade unions with taxable income of less than one billion (1,000,000,000) Rials in the year 1400, in addition to legal exemptions and Tax exemptions and incentives, for the performance tax of 1400, five percentage units of the tax rate are exempted.
Tax exemptions for university entrance exams, including the national entrance exam and graduate education entrance exams (master’s and doctorate), will be removed.
The tax exemption of artistic activities such as actors, the subject of paragraph (l) of article (139) of the law of direct taxes can only be applied up to two billion (2,000,000,000) rials per year and more than that at the rate of article (105) or Article (131) of the Direct Taxes Law is taxed.
In 1401, commercial-industrial free zones and special economic zones similar to the mainland will be subject to value added tax (VAT).
In 1401, the total value of expensive residential units and garden villas are subject to property tax (annually) as described in the following clauses:
1- Owners of expensive residential units and garden villas (including arenas and nobles) with a total daily value of two hundred billion (200,000,000,000) Rials and more at the following rates:
1-1- In relation to the surplus of two hundred billion (200,000,000,000) rials to two hundred and fifty billion (250,000,000,000) rials, one per thousand.
2-1- In relation to the surplus of two hundred and fifty billion (250,000,000,000) Rials to three hundred and fifty billion (350,000,000,000) Rials two per thousand.
1-3- In relation to the surplus of three hundred and fifty billion (350,000,000,000) rials to five hundred billion (500,000,000,000) rials three per thousand
1-4- In relation to the surplus of five hundred billion (500,000,000,000) rials to seven hundred billion (700,000,000,000) rials, four per thousand
5-1- In relation to the excess of seven hundred billion (700,000,000,000) rials and above five per thousand in the calculation of the tax subject of this paragraph, each residential unit and garden villa is considered as an owner and is subject to tax separately.
2- Residential units and garden villas under construction are not subject to this tax. This tax is the responsibility of the person who will be the owner of the residential units and gardens of the mentioned villas at the beginning of 1401.
General doctors, specialists and subspecialists, educators, teachers, teachers, consultants and educational trainers working in the less developed and deprived areas of the country and inaccessible and mountainous areas from paying annual taxes up to two billion and four hundred million (2,400,000,000). Rials are exempt.
Full-time geographic clinical faculty members and full-time geographic clinical specialist doctors working in government sectors are subject to paying the tax related to this component at the rate of ten percent (10%).
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