Income exempt from tax and subject to zero rate in the law of direct taxes and how to complete the declaration
The file of tax-exempt and zero-rated incomes in the direct taxes law and how to complete the tax declaration includes the following items and issues:
The first part: discount in the rate or tax exemption
1. Tax exemption related to companies admitted to the stock exchange
2. Tax rate discount in cooperative companies
3. Discount in the tax rate subject to Note 7, Article 105 of the Direct Taxes Law
4. Discount on the tax rate subject to the note of Article 131 of the Law on Direct Taxes
5. Questions and examples
Second part: Tax exempt incomes
1. Zero rate, expressed income and hidden income
2. Income from agricultural activities
3. Income from agricultural activities – descriptive question and answer
4. Income from deposit interest, bond awards, etc
5. Income from deposit interest, bond awards, etc. – Explanatory question and answer
6. Dividend income or company share received
7. Income from life insurance and investment
8. Income from life insurance and investment – descriptive question and answer
The third part: Income subject to zero tax rate
1. Education income
2. Income of sports clubs and institutions
3. Income of sports clubs and institutions – descriptive question and answer
4. Income from handicraft production workshops
5. Income from handicraft production workshops – descriptive question and answer
6. Income of support funds
7. Income from intermediary institutions
8. The income of thresholds and endowments
9. Income from donations and cash and non-cash gifts
10. Income of charities, associations, etc
11. Income from publishing, press and Quranic activities
12. Income from participation (Repeated Article 138)
13. Income from participation (repeated article 138) – explanatory question and answer
14. Transfer of shares
15. Transfer of shares – descriptive questions and answers
16. Income of investment funds
17. Patent income or discovery rights for inventors and explorers
18. Income from the export of goods and services
19. Income from the export of goods and services – descriptive question and answer
20. Income from life insurance and investment – explanatory question and answer
Section 4: Exemptions from Article 132 of the Direct Taxes Law
1. Income of production and mining units
2. Income of production and mining units – descriptive question and answer
3. Service revenues of hospitals, hotels and tourist accommodation centers
4. Service revenues of hospitals, hotels and tourist accommodation centers – descriptive questions and answers
5. Iran Tourism facilities
6. Iran Tourism Facilities – Explanatory question and answer
7. Income of tourism and pilgrimage offices
8. Income of tourism and pilgrimage offices – descriptive questions and answers
9. Production income of foreign companies
10. Income in IT production units
Income in information technology production units – descriptive questions and answers
12. Research and research expenses
13. Research and research expenses – descriptive questions and answers
14. Reinvestment incentive
15. Reinvestment incentive – explanatory question and answer
Section five: simultaneous use of several exemptions and priority of its use
1. Note 6 of Article 105, Note 3 of Article 132 and Article 143
2. Note 3 of Article 132 and Article 143 of the Civil Code
3. Note 3 of Article 132, exemption from Article 138 and Article 143 of the Civil Code
4. Notes 6 and 7 of Article 105 of the Direct Taxes Law
Section Six: Completion of exempt and taxable incomes with a zero rate in the tax return
1. Completion of exempt and subject incomes with a zero rate in the tax declaration
This post is written by adibarahassan