Representatives of the Iranian Parliament in a bylaw stipulated that the export of goods and services overseas or to the free trade-industrial zones are exempted from taxation.
In today’s open session, members of the Parliament approved the Article 10 of the Value-Added Tax (VAT), based on which, exporters of goods and services are exempted from taxation as well as from the purchase of required raw materials as follows: A- export of goods to overseas or to the free industrial-trade zones through official exit origin against representation of customs registration license issued by the relevant customs office and export of services against representation of the relevant contract and certification of work performance provided that it should be approved by the nearest official agency of the Islamic Republic of Iran in the destination country, 2- Swap services for crude oil, oil products (gasoline, gas oil, fuel oil, kerosene, liquefied gas, and aviation fuel, natural gas and electricity.
MNA/4829139
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