According to the eight calls of the country’s fiscal affairs organization, the subjects in the free zone have been required to implement the provisions of the value added tax law since the beginning of 1400.
Legal entities active in the region with any amount of sales or income (goods and services), excluding legal entities with only exempt activities (the subject of Article 12 of the Value Added Tax Law), are included in this law.
Natural persons working in the following 27 items will be subject to the value added tax law.
1) Exporters and importers
2) Factories and production units for which establishment permits and operating permits have been issued from the relevant authorities.
3) Mining operators
4) Providers of auditing, accounting, bookkeeping and financial services
5) employed certified accountants and auditing institutions that are members of the Certified Certified Accountant Society of Iran
6) Providers of management and consulting services
7) Providers of all kinds of informatics and computer services, including hardware, software, and system design
8) motels, one-star hotels and high-rise hotels and apartments
9) Bankers, wholesalers, department stores, financial intermediaries, domestic and imported goods distribution representatives and warehouse owners
10) Representatives of commercial and industrial institutions, both domestic and foreign
11) Motor transport and freight companies licensed by the relevant authorities, land, sea and air (except for the units that are engaged in passenger transportation only)
12) Engineering and consulting engineering institutes
13) advertising and marketing institutions
14) Owners of industrial workshops (both unionized and non-unionized that have at least three-phase electricity of 50 amps)
15) Jewelry sellers
16) Hardware sellers
17) Owners of reception halls and restaurants
18) Owners of car showrooms and stores and real estate trading companies
19) Owners of authorized car repair shops
20) Printers
21) Owners of registered offices
22) Owners of computer communication centers, communication service offices (cell phone subscriber service offices and postal agencies) and police electronic government service offices + 10 and city electronic service offices
23) Owners of tourism travel agencies
24) Owners of cinemas, theaters and entertainment and sports facilities
25) Chalukbabis, dining halls and tables of traditional houses
26) Deli chains owned by the unit and the name and trade name of the unit, regardless of the area of the place of business and the type of license.
27) Fuel holders
This post is written by ARHNMA