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The thirteenth edition of the “Tax Rules Collection 1397” prepared by Azmoon Pardaz Iran Mashhood Audit firm was published in 2018. This book contains direct tax rules, value added tax, related tax appeal decisions and other regulations. The purpose of this book:

  • Gathering all the related regulation and rules, etc., in one collection
  • Link the Rules and regulations with each other
  • Create a user friendly system of access to rules and regulations by various users

The main advantage of this book is the cross referencing and foot notes, i.e. in addition to having the whole collection of tax laws and regulations, circulars, tax manuals and decisions by tax tribunals and the high tax council, the cross Referencing of these are also done.

This book contains:

  • Direct taxes statutes
  • Rules and regulations relating to direct taxes statutes.The tax rules clauses in the 6th five year development plan
    • Other related by laws
    • Circulars
    • Executive directives
    • Tax manuals
    • High tax council’s decisions
    • Administrative court of justice
  • The tax law for instruments and financial foundations development
  • The tax law for targeting subsidies
  • The 1396 & 1397 years budget law relating to tax
  • Tax Law regulations relieving the barriers on competitive production and promotion of country’s financial discipline
  • Strategies for optimizing tax payments
  • The tax rules on capacity for provision of services and production of goods
  • The tax related to the law in respect of rectifying the syndication disciplines
  • The executive by laws for protection of the knowledge based companies and firms a like
  • The law on value added tax (V.A.T)
  • The related matters on the value added tax (V.A.T)
  • The rules & regulations relating to value added tax (V.A.T) law