saeid khorshidy:
Some of the most important tax clauses in the 1402 budget bill
The income tax of that part of undivided profits of companies that is transferred to the capital account is subject to zero tax rate. This clause was also present in last year’s budget.
In 1402, the implementation of the decree of Note (7) of Article 105 (1% reduction in tax rate for 10% increase in income up to 5%) and Note of Article 131 of the Direct Taxes Law (gradual increase in the effective tax rate) is suspended. This paragraph was not seen in last year’s budget.
Income from the export of mineral materials and products and metallic and non-metallic mineral industries including billets, blooms and slabs, oil, gas and petrochemical products including bitumen and methanol, urea and polyethylene in raw and semi-raw form in all parts of the country. It is subject to export taxes and duties. This paragraph was also in last year’s budget.
The tax rate subject to article (105) of the law on direct taxes of legal entities in production activities has been reduced to a maximum equivalent of seven percent units (7%) and determined and calculated to be equivalent to eighteen percent units (18%). This exemption is in addition to other exemptions and exemptions and legal incentives for the mentioned persons. This item was announced in last year’s budget as 20%.
Exemption of Clause B of Article 159 of the Fifth Development Program Law (the amount of tax exemption for industrial and mining units in less developed areas is increased up to the limit of exemptions granted in industrial free trade zones), only in relation to industrial and mining units that have an exploitation license or mining contract during the period The implementation of the aforementioned law is current.
In order to support the development of financial instruments and also to facilitate the transactions of commodity-based instruments, the value added tax of all goods that are accepted in the form of a commodity deposit certificate in the country’s commodity exchanges, as long as they are traded in any of the commodity exchanges, is subject to a zero rate. They are taxable. If the product backed by the certificate of deposit is subject to value added tax, the said tax will be collected only once and at the time of physical delivery of the product after deducting the tax credit, and the duty to pay the said tax is the responsibility of the final receiver of the product backed by the certificate of deposit. be
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This post is written by Saeidkhorshidy