The export of minerals, metals, oil, gas and petrochemicals was subject to taxes and duties
In the review of the revenue section of the 1402 budget bill to implement the knowledge-based production jump law and prevent crude sales, the parliamentarians made the export of mineral, metal and non-metal, oil, gas and petrochemical products subject to taxes and export duties.
It is stated in the income part of clause (n) of note (6) of the single article of this bill: in order to implement the law of leapfrogging knowledge-based production and development of the value chain of production and passing through raw sales, export of all mineral materials and products, metal and non-metal mining industries, Oil, gas and petrochemical products included in the list of approval letter No. 133291/T 60334H of the Council of Ministers subject to paragraph (S) Note (6) of the budget law of 1401 are subject to income tax in all parts of the country and from the beginning of 1402, at least half percent ( 0.5) will be taken from the export value of these goods as export duties. The definitive amount of these taxes will be determined in the directive prepared by the Ministry of Industry, Mines and Trade in cooperation with the Ministry of Petroleum and the Presidential Vice President for Science, Technology and Knowledge-Based Economy within two months after the entry into force of this law and will be approved by the Council of Ministers. . The Ministry of Economic Affairs and Finance is obliged to collect the resources from this paragraph, as well as the income tax subject to paragraph (p) note (6) of the budget law of the year 1401 of the whole country approved on 12/25/1400 and also the input tax (according to the paragraph d) Article (1) of the Law on Customs Affairs approved on 8/22/1390 and its subsequent amendments) all machinery and equipment, parts, primary and intermediate materials for production, industry, mining and agriculture, whose customs duties after the notification of this law to the source One percent (1) is calculated, take action. All resources from the export duties subject of this paragraph to income row number 110520, income tax subject to paragraph (p) note (6) of the budget law of 1401 of the whole country to income row number 110518, and import duties for machinery, equipment and production parts, Industrial, mining and agriculture are deposited to income row number 110418 of table number (5) of this law. All revenue sources of lines No. 110520, 110518, and 110418 for the implementation of the Knowledge-Based Production Leap Law are placed at the disposal of the Secretariat of the Steering Council of Knowledge-Based Technologies and Productions subject to Article (8) of the Knowledge-Based Production Leap Law. The secretariat of the council is obliged to submit its performance report every six months to the commissions of education and research, industries and mines, budget and energy of the Islamic Council.
Obtaining input rights subject to this clause, negates the provisions of Note (4) of Article (8) of the Value Added Tax Law approved on 02/03/1400 and Clause A of Article (3) of the Law on Support of Knowledge-Based Companies and Institutions and Commercialization of Innovations and Inventions It is not approved on 05/08/2013.
For manufacturing companies subject to the duties of this paragraph, in case of investment in research and development activities, with the approval of the aforementioned council, up to the amount of export duties equal to half (0.5) percent of the export value of all raw and semi-raw materials and products subject to this Clause, tax credits are taken into account and based on the regulations prepared by the Vice President for Science, Technology and Knowledge-Based Economy in cooperation with the Ministry of Industry, Mining and Trade and the Ministry of Economic Affairs and Finance within two months after the entry into force of this law. and it is approved by the Council of Ministers, it is deducted from the determined tax total of the same year.
This post is written by Mahdi_kohsoltani