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16- Transportation, reception and storage costs.
17- Fees paid in proportion to the work done, such as brokerage fees, attorneys’ fees, consulting fees, attendance fees, audit fees and financial and administrative services and inspections, software fees, design and installation of systems required by the institution, other expert fees related to the activity. Institution and legal inspector’s fee.
18- Interest, fees and fines that have been paid or allocated to banks, cooperative funds, support funds for the development of the agricultural sector, as well as authorized non-banking credit institutions and leasing companies licensed by the central bank to carry out the institution’s operations. . (corrected 2014)
19- The price of office supplies and accessories that usually wear out within a year.
20- Expenses for repair and maintenance of machinery and work equipment and replacement of spare parts that are not considered as basic repairs.
21- Exploration costs of mines that did not lead to exploitation.
22- Expenses related to the membership fee and subscription fee related to the institution’s activity.
23- Uncollectible claims on the condition of proof from the taxpayer of the surplus left in the reserve account for doubtful claims.
24- The loss resulting from currency exchange based on common accounting principles, subject to the adoption of a uniform method during different years by the taxpayer.
25 – Conventional production waste.
26- The reserve related to acceptable expenses related to the year in question.
27- Acceptable expenses related to the previous years that are paid or allocated in the tax year under consideration.
28- The cost of buying books and other cultural-artistic goods for employees and their dependents up to a maximum of five percent (5%) of the tax exemption subject of Article (84) of this law per person.
29- Reserve related to after-sale services (warranty) of legal entities (amended 2014)
Note 1 – Other expenses that are determined to be related to the collection of the institution’s income and are not provided for in this article will be accepted as part of the acceptable expenses upon the proposal of the Tax Affairs Organization of the country and the approval of the Minister of Economic Affairs and Finance.
Note 2 – Managers and capital owners of legal entities, if they have a mandatory job in the mentioned institutions, they will be considered employees of the institution, but in institutions that are not legal entities, the rights and benefits of the owner of the institution and the dependent children and spouse, with the exception of travel and extraordinary travel expenses Related to the job that will be subject to the provisions of part (b) of paragraph 2 of this article, it will not be included in the acceptable costs.
Note 3 – In calculating the taxes of cooperative companies and unions, the provisions of clauses (1) and (2) of Article (15) of the Cooperative Companies Law approved on 3/16/1350 and its subsequent amendments and in the case of companies and unions that have their status according to the law Cooperative Department of Economy of the Islamic Republic of Iran, approved on 13/6/1370, have agreed or given, the reserve subject to paragraph (1) and the right to cooperation and training subject to paragraph (3) of Article (25) of the aforementioned law are considered part of the cost.
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