کتاب DIRECT TAXES ACT

DIRECT TAXES ACT, INCLUDING ALL AMENDMENTS UP TO MARCH 20, 2010 Translated by Dr. Mohammad Tavakkol and Updated and Edited by: Morteza Mollanazar published in Tehran University of Economic Sciences.

Introductory Remarks by the INTA President

Undoubtedly, a strong intention exists for the development of the Taxation System in the framework of the Iran's Economic Development Plan and in this way, great, wide and complicated measures are to be taken. One of the basic areas in the realm of the aforementioned measures is the taxation law of the country, which is of significance as the charter for the administration of the tax system. The Direct Taxes Act, in English, is the subject of this Book, which is aimed at the reflection of updating of the Act, and public information dissemination. Its first translation was made to English, based on the Direct Taxation Act approved on February 22, 1988. Its edition and retranslation to English is provided in this Book in a manner that in addition to the translation of the new Articles, amendments made in the Articles of the aforementioned Act are also translated and provided in English:

- Making promotional and correctional changes in phrases, words, names and manner of dates indication;

- Providing footnotes for tracing the minor amendments made in the Act during the history;

- Using expressions for the due adjustment of the text to the international tax dialogue; and

- Using the coordinated terminology and structure in a manner to promote the readability of the text.

Finally, for his valuable efforts in the translation of the texts of this Act into English, Mr. Morteza Mollanazar, the Head of the Taxation Team in the Directorate General of International Agreements and Relations of the Iranian National Tax Administration is duly thanked.

Ali Askari