Under the 6th Development Plan, any import and distribution of foreign tea was exempted from VAT as reiterated by the Iranian National Tax Administration (INTA), the report added.
The enforcement duration of this law has been announced concurrently with the implementation of 6th five-Year Socioeconomic and Cultural Development Plan.
IRICA has earlier announced that imported foreign tea with no additives has been exempted from taxation.
The letter announced by IRICA is read as follows, “any import and supply of dried tea without any additives including essence will be exempted from Value-Added Tax (Vat) as of enforcement date of 6th Development Plan on March 21, 2017 but this tax exemption will not be extended to the services including packaging, processing and distributing various types of tea.”
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