اقتصادی
متن زير قوانين و آيين نامه هاي مربوط به حضور سرمايه گذاران خارجي در ايران است كه به زبان انگليسي در اختيار كاربران قرار گرفته است.
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Dayarayan Auditing & Financial Services Firm
DOING BUSINESS IN
The first Iranian state was the
millennium BC and was for centuries the largest in the world. It was
conquered by Alexander the Great in 330 BC, and later overwhelmed by
Arab Muslim conquerors in the 7th century AD
Abbasid caliphate and its culture was both Islamic and itself exerted an
influence on the rest of Islam. The Persian language and a distinct Iranian
culture survived, to be reasserted and reinvented by most of the region’s
rulers.
In the 10th and 11th centuries, the caliphs lost effective control of
Persian and Turkish rulers, and in the 13th century the region was
conquered by the Mongols, who themselves later converted to Islam.
Mongol control diminished, and by the 16th century the Safavids, a
powerful family from the north-west emerged to unify
time in the Islamic era under Islam. He proclaimed himself shah, and made
Shia Islam
dynasties followed the Safavids, notably the Turkic Qajars. New rivals
emerged in
expanding
dominate
north and
and forced trade concessions on its part of
discovered in 1908, and when the monopolist Anglo-Persian Oil Company
was formed in 1909,
located on the eastern shore of the
square kilometers,
cultural region known as the
country in this area. The country is bordered on the north by
and
the
provinces and has 241 towns and cities.
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The country's population, while technically and linguistically diverse, is
almost entirely Muslim. For centuries, the region has been the center of the
Shia branch of Islam.
Nearly all of
unsuitable for navigation. The country's only navigable river, the
flows through the city of
More than half of
coastline, including 740 km (460 mi) along the
and 1,700 km (1,100 mi) along the
in the south. Both the
ports and contain extensive underwater deposits of oil and natural gas.
the narrow passage separating the
the southwestern province of Khuzestan and in the
has one of the world's largest reserves of copper; deposits are located
throughout the country, but the major lode lies in the central region
between the cities of
for the mining of bauxite, coal, iron ore, lead, and zinc. Additional
coalmines operate throughout the
exist near Zanjan in the northwest, near
aluminum, chromites, gold, manganese, silver, tin, and tungsten, as well as
various gemstones, such as amber, agate, lapis lazuli, and turquoise.
Despite the great climatic variety of
about 250-300 millimeters. On this account,
arid countries of the world. However with the great efforts made by Iranian
experts to construct dams and to domesticate wastewater within the past
two decades, it is hoped that the problem of water shortage will be solved
in a not so remote future. It is worth mentioning that only a quarter of
as may seem this figure in comparison with the whole surface area, it
represents an area larger than
together.
The population of
live in urban, and the rest in rural areas. This figure is more than double the
1975 population of 33,379,000. 44 percent of the population was under age
15, 53 percent was between 15 and 64, and only 4 percent was aged 65 or
older. Overall population density in 2001 was 40 persons per sq km (104
per sq mi).
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Policy Issues
a market-oriented economy and the development of the private sector, but
political and social concerns have hampered the applications of sound
economic policy, and large external debt repayments limited policy options
throughout much of the 1990s. The third five- year plan, which came into
force in 2000, commits the government to an ambitious program of
liberalization, diversification and privatization. The resolution of
external debt problems eased the policymaking environment and facilitated
the unification of the exchange rate at the start of 2002, but significant
political obstacles to rapid reform remain.
Taxation
New Iranian tax laws are simply with the flat rate for corporate tax.The tax
rate is 25% fixed rate. The new Tax Law shareholders don’t pay any tax.
Salary income of employees subject to the Law of
the Coordinated System of Payments to Civil Servants, less the exemptions
provided in this Act, shall be subject to tax at a flat rate of 10%. As regards
the other salary receivers, up to IRR 42,000,000 of their salary income,
minus the exemptions envisaged under the present Act, shall be subject to
the same rate of 10%, and the rates of the Article 131 hereof shall apply to
the rest thereof.
Description 1999 2000 2001 2002 2003*
GDP per head ($ at PPP) 6,614 7,002 7,422 7,820 8,790
GDP (% real change pa) 1.75 5.20 4.97 5.70 3.1
Government consumption (% of GDP) 14.30 14.04 14.61 14.30 14.40
Budget balance (% of GDP) -0.16 -0.65 -0.51 2.60 2.1
Consumer prices (% change pa;av) 20.08 14.48 11.30 14.30 15.1
Public debt (% of GDP) 46.37 32.90 29.13 23.80 24.6
Labour costs per hour (USD) 22 29 31 38 46
Recorded unemployment (%) -12,5 -13 -13.6 -14 -14.6
Current- account balance/GDP 12.14 17.97 6.26 3.10 3.30
Foreign-exchange reserves (billion $) 5,284 12.527 17,468 20,568 27.440
Notes
GDP (% real change pa) Years are fiscal years beginning Mrach 20
Foreign-exchange reserves Since start 2000, includes Oil Stabilization Fund
* Estimate
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Who are taxable persons in
According to article (1) of direct taxes act the following persons shall be
subject to taxation:
(1) All the owners - whether natural or juridical persons with regard to their
personal and real properties located in
provisions of the Title (B);
(2) Every Iranian real person residing in
(3) Every Iranian real person residing abroad, on all his incomes earned in
(4) Every Iranian juridical person with respect to all its incomes earned in
(5) Every non-Iranian person (whether real or juridical) with regard to
his/its incomes earned in
by such person from Iranian sources for granting of licenses and other
rights, or for the provision of training and technical assistance and also for
the transfer of cinematographic films (whether the latter income is received
as the price, or the fee for the screening, of the films, or under any other
titles).
Who are not taxable persons in
The following persons shall not be subject to taxes provided in this Act:
(1) government ministries and institutions;
(2) institutions whose budgets are financed by the government; and
(3) municipalities.
Note 1: The companies whose capital is entirely or partially owned by the
persons and institutions mentioned in the above paragraphs, shall not be
subject to the provisions of this Article in respect of .that portion of their
income or profit which belongs to those persons and institutions. The rule
of this Note shall not prevent such companies from enjoying the
exemptions provided in this Act, in case of being applicable.
Note 2: The income from economic activities such as industrial, mining
and commercial operations, services and other producing activities -that
may be derived by the persons subject to this article through non-company
channels as well- will be taxed, separately for each case, at the rate of the
Article 105 hereof.
In such cases those responsible for administration of the relevant affairs are
obligated to discharge their duties under the present Act with regard to the
share of income attributable to the aforesaid activities. Otherwise, such
persons and respective taxpayers shall have joint and several liabilities for
the payment of the applicable taxes.
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Note 3: Whenever the tax exemption referred to in this article pertains to
cases for which some authorization from Hazrat Imam Khomeini (upon
him be the grace of God) or the High Spiritual Leader does exist, the
relevant cases shall be treated according to the view of High Spiritual
Leadership.
What are the various types of direct taxes?
According to the direct taxes act amendments up to Feb.2002 all various
types of direct taxes are:
Property taxes (inheritance tax, Stamp duty), income tax (Real state income
tax, tax on income from agriculture, tax in salary income, tax on business
income, tax on the income of juridical persons, tax on incidental income
and tax on aggregate income).
What are miscellaneous provisions?
According to the article 132 to 146 of direct taxes act:
80% of the income from producing and mining activities, which is derived
and declared by producing and mining enterprises of cooperative or private
sectors for whom exploitation licenses are issued, or with whom extraction
and sale contracts are concluded, from the beginning of the year 1381*
onwards by relevant ministries, shall be exempt from the tax set forth in the
Article 105 hereof for a term of 4 years beginning from the date of
exploitation or extraction. As regards the less developed regions, the
exemption shall apply to 100% of the income for a term of 10 years.
Note 1: The list of less developed regions shall be prepared by the State
Organization of Management and Planning and ministries of Economic
Affairs and Finance and Industries and Mines, and will be approved by the
Council of Ministers, for the rest of the term of the third economic, social
and cultural development plan of the Islamic Republic of Iran, and also at
the beginning of the term of each of the forthcoming development plans.
Note 2: The exemption provided under this Article shall not apply to the
income of producing and mining units established within a 120-kilometer
radius from the center of
center of
administrative centers of provinces and cities with a population of more
than 300,000, according to the latest census, except for industrial townships
established within the same 30kilomenres radius from the latter province
centers and cities.
Note 3: All enterprises for internal and international tourism that hold
exploitation permit from the Ministry of Culture and Islamic Guidance
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shall enjoy an annual exemption with regard to 50% of their applicable
taxes.
Note 4: The rules for determining the date of commencement of
exploitation of exempt enterprises subject to this article, and also for
determination of the confines referred to in the Note 2 above, will be
specified and declared by the ministries of Economic Affairs and Finance
and Industries and Mines.
100% of the income derived by rural, tribal, agricultural, fishermen,
workers, employees, students and pupils cooperative societies and their
unions shall be exempt from taxation.
Are there safeguards against being re-taxed in the Law of Direct Taxation?
In Order to prevent double taxation, the government of
agreements with a twenty six states as follow:
How is calculate the foreigner’s taxes according article (88) of direct taxes?
Whenever the salary is received from the persons who reside abroad and
have no branches or representatives in
required to pay, in accordance with the provisions of this chapter and
within thirty days from the date of receiving of such salary, the tax
applicable thereon to the tax affairs office of the district where they are
domiciled. They are also obligated to submit, up to the end of the month
Tir* of the next year, a tax return on the salary received by them to the
same tax affairs office.
But if the foreigners don’t have legal ledgers the tax state organization
calculate their tax according Regulation No. 2726 dated
25.1999) provides certain arbitrary monthly salaries for different positions
of individuals segregated by nationality. The practice of the ministry
assumes the rated specified in this regulation as the minimum monthly
income for the individual concerned. The rates are as follows: (All figures
are in USD)
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Nationality
Work
West
and
New
& Latin
East
CIS
countries
South
Gulf
countries
and
African
Countries
and other
countries
Managing
director
7,000 4,900 3,220 4,200 2,800 2,100 2,450
Branch manager 7,000 4,900 3,220 4,200 2,800 2,100 2,250
Vice president 6,000 4,200 2,760 3,600 2,400 1,800 2,100
Senior
Expert/Technician
5,000 3,500 2,300 2,000 2,000 1,500 1,250
Experienced
Technician &
Experienced
foreman
4,000 2,800 1,840 2,400 1,600 1,200 1,200
Experienced
worker and
Technician
3,000 2,100 1,280 1,
1,200 900 1,050
Simple worker 2,500 1,750 1,150 1,500 * * *
What is comparative table between Iranian & Foreigner calendar?
Iranian solar year begins at the first equinox and divides into 12 months.
The first (6) months are 31 days long and the next 5 months are of 30 days
each. The last month of the year has 29 days in ordinary years and 30 days
in leap years. The following table shows the names and duration of Iranian
months and their correspondence to the months of the Gregorian calendar.
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Months number of days beginning at ending at
Farvardin 31 March 21 April 20
Ordibehesht 31 April 21 May 21
Khordad 31 May 22 June 21
Tir 31 June 22 July 22
Mordad 31 July 23 August 22
Shahrivar 31 August 23 September 22
Mehr 30 September 23 October 22
Aban 30 October 23 November 21
Azar 30 November 22 December 21
Day 30 December 22 January 20
Bahman 30 January 21 February 19
Esfand 29* February 20 March 2O**
*30 days in Iranian leap years
**March 19 in Gregorian leap years
How are different taxes calculating according article 105 of direct taxes act?
The aggregate income of companies, and also the income from the profitmaking
activities of other juridical persons, derived from different sources
in
minus the prescribed exemptions, shall be taxed at the flat rate of 25%,
except the cases for which separate rates are provided under the present
Act.
Note 1: with regard to the Iranian noncommercial juridical persons that are
not established for distribution of profits, should they engage in profitmaking
activities, the total taxable income derived from such activities
shall be taxed at the rate set forth in the present Article.
Note 2: Foreign juridical persons and entities residing abroad, except those
subject to the Note 5 of the Article 109 or Article 113 hereof, shall be taxed
at the rate set forth in this Article in respect of the aggregate taxable
income derived from the operation of their investment in
activities performed by them, directly or through the agencies like
branches, representatives, agents and the like, in
to the income received by such persons and entities from
of licenses and other rights, or for transfer of technology or provision of
training and technical assistance and cinematographic films. The
representatives of such foreign persons and enterprises in
subject to taxation, according to the provisions of this Act, with respect to
the income they may earn under any titles in their own account.
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Note 3: At the time of computation of the income tax of juridical persons,
whether Iranian or foreign, the pre-paid taxes shall be deducted from the
applicable tax according to the pertinent regulations, and any overpaid
amount shall be refundable.
Note 4: The persons, whether real or juridical, shall not be subject to any
other taxes on the dividends or partnership profits they may receive from
the capital recipient companies*.
Note 5: In cases where according to the enacted law some payments other.
than income tax are to be collected on basis of taxable income, the tax of
relevant taxpayers shall be computed at prescribed rates after deduction of
such non-tax charges.
How are foreigner’s companies’ taxes calculated according article (107)
of direct taxes act?
The taxable income of foreign juridical persons and enterprises residing
abroad shall be assessed as follows:
(a) In case of contracting business in
in the fields of construction, installations and technical installations,
including procurement and setting up of the same, and also in the fields of
transportation, preparation of design for buildings and installations,
topography, drawing, supervision and technical calculations, provision of
training and technical assistance, transfer of technology and other services,
the taxable income in all cases will be 12% of total annual receipts.
(b) In case of income derived from
rights or transfer of cinematographic films, whether the latter income is
received as the price or the fee for the screening of the films, or under any
other titles, the taxable income shall consist of 20% to 40% of all payments
received by them during a tax year. The applicable coefficients for
determination of taxable income in each of the cases mentioned in this
paragraph shall be determined on basis of the proposal of the Ministry of
Economic Affairs and Finance and approval of the Council of Ministers.
Those making the said payments or the payments mentioned in the
paragraph "an of this article, shall be required to withhold, from each
payment, the applicable tax by taking into account the total payments made
from the beginning of the year up to the date of each relevant payment.
They should remit the withheld amounts, within ten days, to the tax affairs
office local to their residence. Otherwise, the receivers shall be jointly and
severally liable for payment of the basic tax and other payments related
thereto.
(c) As for the operation of capital and other activities performed by the
aforesaid legal persons and enterprises in
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branches, representatives, agents and the like, the regulations of the Article
106 of this Act shall apply.
Note 1: In cases where the contract operations subject to paragraphs (a) and
(b) of this article are wholly or partly assigned to Iranian legal entities as
contractors, those making payments to such Iranian contractors should
withhold 2.5% of each payment as their on account tax and remit it, within
thirty days from the date of payment, to the account to be determined by
the State Organization of Tax Affairs.
Note 2: If the relevant employer of the contract subject to the paragraph (a)
of this article is a ministry, a government institution, a state company or a
municipality, then that part of the contract price which is used for purchase
of supplies and equipment from domestic or foreign sources shall be
exempt from taxation, provided the amounts relevant to those supplies and
equipment are included, apart from other items, in the contract or in its
further amendments or supplements.
Note 3: Branches and agents of foreign companies and banks in
are engaged in gathering information or finding markets in
parent entities, without having the right to make transactions, and receive
remuneration from them against their expenditures, shall not be subject to
taxation in respect of such remuneration.
Note 4: In cases where foreign contractors assign, wholly or partly, the
contract subject to the paragraph (a) of this article to Iranian legal entities
as subcontractors, any part of the receipts of the main contractor in respect
of the supplies and equipment that are mentioned in the first hand contract
but purchased by the subcontractor, will be exempt from taxation.
Note 5: The taxable income of the activities subject to the paragraph (a) of
the Article 107 hereof, the contracts of which will be concluded from the
beginning of the year 1382* onwards, shall be assessed according to the
regulations of the Article 106 of this Act. The rule of this Note shall not
apply to the remaining part of the activities of the contracts concluded
before the year 1382*.
Important note: non-residing foreign juridical persons (article (5) above)
have not legal ledger (non-registered branch in
(104) and the rate of with holding tax is 5%.
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What are the rates of income tax from real persons in direct taxes act?
According to article (13) of direct taxes act the rates of income
tax of real persons, except where separate rates are provided under the
present act, shall be as follows:
Annual taxable income Rates of the excess over
up to IRR 30,000,000 15% ---
up to IRR 100,000,000 20% IRR 30,000,000
up to IRR 250,000,000 25% IRR 100,000,000
up to IRR 1,000,000,000 30% IRR 250,000,000
over IRR 1,000,000,000 35% IRR 1,000,000,000
How is the tax situation in
According to Article (13) of the Law Concerning the Manner of
Administering the Free Trade Industrial Zone of the Islamic Republic of
are exempt from payment of direct income tax for a period of 15 years,
from the date of operation as stated in their license.
What are the legal facilities for investment at free trade & industrial of
(
o Unlimited foreign & domestic participation for investment as desired
o Simplified & suitable work procedures
o Full guarantee for foreign investment & accrued benefits
o Free movement of capital
o Minimal administrative formalities for the foreigners . Issuing visa for
foreign nationals upon their arrival at the airport
o 15 years tax exemption for economic activities
o Customs duties and commercial charges exemptions for import of raw
materials and machineries used in production of goods in the zone
o
in investors
o Favorable conditions for foreign and domestic banking operations
o Customs duties exemption for the import of goods into the country , made
in the free zone based on the added value obtained
o Possibility of 100% foreign ownership
o Protection of registered trade marks and intellectual property rights
o Active management support
o Availability of qualified manpower
Other Advantages
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Known as the Persian Gulf , the
of year , sightseeing coastal scenery , recreational and water sports facilities
are among a number of attractions, which made
for tourism expansion.
What is law-permitting registration of Branches or representative
office in
Law Permitting Registration of Branches or Representative Offices of
Foreign Companies
Official Gazette No. 15384, dated 17.12.1997 (26.9.1376)
Letter No. Gh- 1592, dated 25.11.1997 (4.9.1376)
Sole Article- The foreign companies which are being considered to be legal
corporate bodies in their country of registration, in case of reciprocal
treatment by the country governing the said companies, may register their
branches or representative offices to carry out businesses determined by the
Government of Islamic Republic of Iran within the framework of the
prevailing laws and regulations.
Note: The executive regulations of this Law shall be drawn up by the
Ministry of Economy and Finance through coordination with other
authorities concerned and shall be presented to the Council of Ministers for
approval.
The above Law, comprising a Sole Article and one Note was approved by
the
confirmed by the Guardians Council on November 19, 1997.
The Executive By- Laws of the Law Authorizing Registration of Branches
or Representative Offices of Foreign Companies in
The Council of Ministers, in the course of a meeting held on March 31,
1999 (11.1.1378) pursuant to a proposal by the Ministry of Economy and
Finance and in compliance with the Note appended to the Single Article of
the Law ratified in 1997 authorizing registration of branches of
representative offices of foreign companies (in
Executive By- laws of the said Law as follows:
Article 1: A foreign company which is known and admitted as a legal
company in the country of registration shall be authorized to have its
branch or representative office registered in
below, by observing the principle of reciprocal action and also with due
regard to the requirements intended herein, as well as the other pertinent
regulations:
1. After- sale services for goods and services supplied by the foreign company.
2. Executive works of the contracts signed between Iranian and foreign
companies.
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3. Review and preparation of grounds for investment by foreign company in
4. Cooperation with technical and engineering companies in
performance of works in a third country.
5. Promotion of Iranian non-oil exports.
6. Technical and engineering services and transfer of technology and technical
know- how to
7. Activities legally licensed by Iranian government authorities which are duly
authorized to issue such permits, in such areas as transportation, insurance,
goods inspection, banking, marketing and the like.
Article 2: A branch office of a foreign company shall be the local office of
the principle company, which directly functions and attends to business
within the objectives and duties undertaken by the principle company.
Therefore, and business activity by such branch office shall be in the name
and under the responsibility of the principle office of the company.
Article 3: A foreign company wishing to have registered its branch office
in
with the following information and documents, to be submitted along with
a written application:
1. Company’s article of association, notice of incorporation, and the last
change(s) registered with competent authorities.
2. The last confirmed fiscal report of the company.
3. A feasibility report containing information on the company’s
activities, by mentioning the reason(s) for registering the branch office in
the number of Iranian and foreign manpower needed for such activities
and the intended source of Rial and foreign currency supply.
Article 4: The representative of a foreign company shall be a natural person
or legal entity who, by signing a contract, undertakes the performance in
Article 5: Iranian natural persons and juridical entities applying for
registration of agent office of a foreign company in
with a written application, a Persian translation of the original copies of the
following documents. to Register of Companies and Industrial Ownership:
1- Attested Photostat of the contract to in Article 4 above.
2- Identity papers of the applicant; for natural persons, a Photostat of
their birth certificate together with their legal address, and for juridical
entitles, the company’s articles of association and the last change(s)
made in the company registered with the competent authorities.
3- A profile of the Applicant’s previous business activities, relative to
the area(s) of activities intended for the contract signed for registering
the representative office in
4- The articles of association of the foreign company, notice of
establishment and the last change(s) made in the company registered
with the competent authorities.
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5- A report on the foreign company’s activities, by mentioning the
reason (s) for establishing the branch office in
6- The last confirmed fiscal report of the foreign company, which
intends to open its agent office in
7- A letter of introduction from the ministry concerned.
Article 6: Those whose license of activity shall be revoked by the
competent authorities shall take the necessary actions through Registrar of
Companies & Industrial Ownership, for winding up their branch or
representative office, within the period specified for the same purpose.
Note: The companies whose license of activity shall not be extended will
be given a period of 6 months to wind up the registered company and
proceed with liquidation.
Article 7: The branch office of a foreign company registered and working
in
their principle company, including their annual fiscal report audities by
independent auditors in the country of origin.
Article 8: Natural persons and juridical entities falling under the
requirements hereof shall be required to submit a report on their branch
office activities in
four (4) months starting the end of each fiscal year. As long as the
Executive Regulations of Note (4) to the Single Article of the Law
approved in 1992, for using the services of specialized and professional
accountants known as “Official Accountants” are not ratified, the intended
auditing may be handled by accounting organizations and auditing firms
whose partners being natural persons are acceptable to the supervisory
office of the State Auditn Organization.
Article 9: The branch or representative office of a foreign company
registered in
one or more natural persons residing in
Article 10: To enable foreign companies to fully enjoy the benefits and
advantages foreseen by this present Regulation and to perpetuate their
activities in
date of entry into force of this Decree, shall be are required to provide the
authorities concerned with documents and information required pursuant to
Articles 3 and 5 above, and also take the necessary steps for adjusting their
statues to the requirements set forth by this regulation.
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Which document need to registered branch in
The applicants of establishment of a branch in
following documents to the Company’s Registrar in
1. A written application by the company;
2. Notarized certified copies of the company’s Articles of Association,
certificate of incorporation, and latest changes thereto advise to the
competent authorities.
3. A report containing:
a) Information pertaining to the activities of the company.
b) Justification and the need for the establishment of a branch in
c) Nature and scope of the authorities given to the branch and the
object of the branch;
d) An estimate of human resources required, segregated between
Iranian and expatriate employees;
e) The manner by which the local requirements of the branch
(foreign currency and Rials) are funded.
4. A letter from a government agency in the event that the company has
concluded a contract with that agency;
5. Registration declaration for the branch. This will be completed by us
and forwarded to you for execution;
6. A letter of authority authorizing the branch manager to act on behalf of
the foreign company;
7. A letter of commitment executed by the local representative undertaking
to proceed to liquidate the branch in the event the activities of the branch
are terminated by the Iranian competent authorities;
8. Notarized certified lost audit report & financial statements
Kindly note that any of the documents set out above which are prepared
outside
by the foreign ministry and notarized by the Iranian Consulate in that
Country. The above documents must be translated into Farsi and the
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English originals as well as the translated versions must be submitted to the
Company’s Registrar.
Which companies should be audited in
According to the Law on the Use of Iranian Association of Certified Public
Accountants (IACPA) ratified on 11.01.1994 and the Amendment made by
the Islamic Consultative Assembly in the said Law on 16.02.1994 as well
as Article 2 of the Executive Regulation of Note 4 of the above Law
ratified in the form of a decree by the Council of Ministers on 03.09.2000,
the following taxpayers are under the obligation to appoint the statutory
“Inspectors” of their companies from among the auditing firms being
members of the IACPA. Appointment may be made from among natural
persons accepted as official accountants by IACPA by taxpayers mentioned
in Sub-clause “f” below, only:
a. Companies accepted by or applying for acceptance by the Stock and
Negotiable Instruments Exchange as well as the companies affiliated to the
said companies.
a. Public joint stock companies as well as their subsidiary and affiliate
companies.
b. The companies described in Sub-clauses (a) and (b) of Article (7)
of the Audit Organization in due compliance with the procedure set
forth in Note (1) of Article 132 of the Iranian Certified Public
Accounts Law.
c. Branches and representative offices of foreign companies which are
registered in
Authorizing Registration of Branches and Representative Offices
of Foreign Companies, ratified 1997 (Liaison offices excluded).
d. Non- government public entities, foundations, companies, and
organizations and the entities affiliated thereto.
e. Other natural persons and legal entities whose aggregate turn-over
(sale of commodities or services and aggregate income in respect of
contractors made and signed by them) shall not exceed eight billion
Rials or whose total assets shall not exceed sixteen billion Rials.
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According to Article (2) of the above Executive Regulation, the financial
statements of the persons and entities mentioned in the above sub-clauses
being devoid of a confirmatory audit report by firms of auditors being
members of IACPA or official accountants acceptable to IACPA may not
be acceptable to the ministries, government organizations and companies,
banks and insurance companies, non bank credit institutes, the
Organization of Stock and Negotiable Instruments Exchange and non
government public foundations and institutes. No such statements may be
used as evidence in favour of the said persons and entities.
According to Article (272) of the Direct Taxation Act as Amended on
16.02.2002 by the Islamic Consultative Assembly, those who are in charge
of accounting works or carry out the duties of statutory inspectors of the
taxpayers mentioned in the above sub-clauses shall be under the obligation
to submit an audit report on the activities of the said taxpayers and submit
same to the taxpayer for submission to the Tax Department concerned in
case of a request by the taxpayers in this regard. In such case, the Tax
Department concerned shall be bound to accept the said audit report
without examination and issue a tax assessment sheet based on the said
report.
Acceptance of the audit report by the Tax Department concerned shall be
subject to submission of a tax audit report drawn up by the same auditor
who prepared the above audit report on the basis of auditing norms and
standards together with tax return or within a maximum period of three (3)
months after the date of expiry of the respite provided for submission of
returns to the Tax Department concerned
How is calculated the SSO contracts
According to Article (38) of Social Security Act in cases where execution
of a work is assigned to natural persons or legal entities by contract, the
employer must, in the contract which he enters into with the contractor,
obligate the contractor to insure his own employees as well as the
employees of the sub-contractors with the SSO and to pay the total
premium in the manner provided for by Article 28 of this Act.
Payment of 5 per cent of the total work value to the contractor concerned
by the employer shall be contingent upon presentation of clearance
certificate issued by the SSO. In case of contractors who, within the
18
prescribed time, submit the payroll sheets of their employees and pay their
insurance premium to the SSO, an amount equivalent to the premium paid
shall be released, on the request of the SSO, from the said amount.
Where an employer pays the last installment due to the contractor without
demanding from the contractor a clearance certificate issued by the SSO,
the employer shall be held liable for paying the prescribed premium and the
applicable compensation for losses. However, the employer may demand
and collect the sums paid in this respect to the SSO from the contractor.
All ministries, government organizations and companies as well as
municipalities, chambers of guilds, non-government organizations and
charitable and public utility organizations shall be covered by the
provisions of this Article.
The Note annexed to Article 38 of the Social Security Act at a session
held on 16 May, 1993 of the Islamic Consultative Assembly:
All employers being subject of Article 38 of the Social Security Act as well
as Article (29) of the defunct Social Insurance Act shall be under the
obligation to report to SSO the names and particulars of all their
contractors and consultants who, after one year from the date of completion
of their work or any termination, suspension or cancellation of their
contract have not yet proceeded to pay the insurance premium due on their
contract and obtain SSO clearance certificate and the employers shall
likewise pay to SSO the amount of 5% of the total contract value and the
last installment due to contractors which have been deducted from the
amounts payable to the said contractors and consultants pending
submission of SSO clearance certificate. The amount of the insurance
premium shall be notified by SSO after finalization in accordance with the
Social Security Act and on the basis of a judgment to be issued by the
appellate board set forth under Article 44 of this Act. The respite provided
for clients to pay the requested sum shall be a maximum of 25 days.
19
Executive Regulation Pertaining to the Note to Article 38 of the Social
Security Act-Ratified in 1975
Article 1- All natural persons and legal entities subject of Article 38 of
the Social Security Act and Article 29 of the Social Insurance Act must pay
all social security organization's (referred to as SSO hereinafter) claims
from contractors/consulting engineers in accordance with the provisions of
the single Article Law for annexation of one note to Article 38 of the Social
Security Act ratified on May 16, 1993, out of the 5% withholdings from the
total payments made to contractors concerned plus the withheld sum of the
contractor's final statement should the SSO request them.
Article 2- All employers subject hereof must submit the full list of
contracts described in Article one above (whose date of finishing,
suspension or revocation of contract has passed one year) by clarifying the
number and date of contract, particulars of the contractor/consulting
engineer to the SSO and cooperate with the SSO by declaring the total
contract's value (both foreign and I.R. Rails portions), the total amount of
withholdings kept by the employer which includes the 5% deducted from
each payment made to the contractor plus the withholding of the
contractor's final statement/installment subject of Article (38) of the Social
Security Act and Article (29) of the Social Insurance Act and all other
withholdings made until the date of completion, suspension or revocation
of contract, the place of execution of the works being subject of the
contract and furnishing a brief summary regarding the subject of contract,
how the materials consumed for the contract was procured (undertaken by
the employer, the contractor or by both) and the last known legal address of
the contractor/consulting engineer. For contracts which end after the date
hereof or are suspended or revoked, if account settlement certificates are
not presented by the contractor (to employers) within one year from the
finishing/suspension/revocation date of the contract the employers are
required to inform the SSO regarding the issue within one month.
20
Article 3- The SSO shall be required to act expressly in one of the
following manners regarding contracts subject of Article 1 above:
a. For contracts whose insurance premiums have been finalized in
accordance with the law and based on verdicts issued by the examining
board mentioned in Article 44 of the Social Security Act, the
contractors/consulting engineers must be informed of the outstanding
insurance premium (debt) by serving official notifications on them and
if they fail to pay the required amount to the SSO within a maximum of
20 days from the date of notification, the SSO will then be allowed to
inform the employer of the case in writing and claim the debt from the
employer concerned.
b. For contracts whose collectable insurance premium has not been
finalized, the provisions of clause A above must be complied with, only
after finalization of the matter.
Article 4- The employers are required to pay all the finalized debts the
amount of which shall be declared to them by the SSO subject of Article 3
hereof pertaining to their contractors/consulting engineers within a
maximum of 25 days from the date the respective notification will be
served on them out of the 5% withholdings and the outstanding last
statement/installment, subject of Articles 38 of the Social Security Act and
Article 29 of the Social Insurance Act solely by paying the requested sum
into the account of the SSO.
Article 5- The SSO shall be authorized to refer to employers and review the
contract documents in order to obtain information regarding contracts, and
the employers are required to cooperate with the SSO regarding putting the
documents required at the SSO disposal.
21
Annexation of one note to Article 38 of the Social Security Act
Ratified in 1975
Date: June 11, 1993
Ref. No.:
Sole Article- The following note will be annexed to Article 38 of the Social
Security Act ratified in July 1975.
Note- All employers subject of the provisions of this Article and the
provisions of Article 29 of the Social Insurance Act must pay the claims of
Social Security Organization from contractors/consulting engineers which a
minimum of one year has lapsed since the date of the completion,
suspension and/or revocation and in the mean time they have failed to refer
either for payment of their SSO insurance premium pertaining to their
employees employed for the contract or for presentation of account
settlement certificate issued by the Social Security Organization out of the
5% withholdings and non payment of the contractor's final statement. The
employers are also required to declare the full particulars of any such
contractors/consulting engineers to the SSO.
The exact amount of insurance premium will be advised by the Social
Security Organization after finalization, in accordance with the law and
based on the verdict issued by the examining board subject of Article 44 of
the Social Security Act and notification served on the contractor for
payment of outstanding debt within 20 days from the date of notification.
The procedure for implementing the above Note will be in accordance with
instructions to be drawn up by the Social Security Organization which shall
be subsequently ratified/approved by the cabinet.
The above law, including one single article and one note was approved in
the public session of the Islamic parliament held on Sunday May 16th 1993
and subsequently ratified by the Guardian Council on May 19th 1993.
22
B-How is SSO to Buy and
Contracts related to buying and selling commodities, materials and
equipment whereby there will be no need to perform any work and the
contract is solely limited to buying or selling, shall not be subject to
deduction of insurance premium and issuance of a clearance certificate
without collecting the premium shall be permissible. Also, in respect of
contracts on hiring various types of machinery and automobiles, if the
vehicles applicable.
How calculated contracts with new regulation of SSO office?
In accordance with the Decrees made on 13 April, 1991 and 28 Nov., 1994
(addenda No. 4 and 5) by the Social Security High Council, some similar
wage coefficients have been determined in respect of both development
projects and non-development projects. Such ruling has much facilitated
the collection of premium and issuance of clearance certificate. On the
basis of a decree passed on 13 April, 1991, the insurance premiums payable
for contract works and consulting engineers agreements, as regards the
obligations undertaken by the parties and the manner of executing the
work, shall be calculated in the following manner after the above date:
The insurance Premium of those contracts for the execution of which, the
contractor concerned undertakes to supply and purchase at his own expense, the
whole required materials or the required computers and business machines in
respect of which the works are required to be carried out by machines, shall be
7% of the total gross turnover (subject of Article 2 of the Decree dated 13 April,
1991)
(7% × total gross turnover = insurance premium) +
(one ninth (1/9) × original premium = unemployment insurance)
The insurance premium in respect of manual works and service agreements
which require to be carried out by hiring personnel shall be 15 per cent of total
gross turnover.
(15% total gross value of work = insurance premium) +
(one ninth × original premium = unemployment insurance)
23
In cases where supply of a part of materials is undertaken by and purchased by
the contractor at his own expense and a part of which is undertaken by the client
who assigned the works, the value of materials put at the disposal of the
contractor shall be added to the total gross turnover and then the premium is
calculated in accordance with Clause 3-1.
Price of equipment imported from outside the country and purchased by the
contractors through opening letters of credit, are not subject to deduction of
premium. Also, price of exclusive and special materials, elevators and
installations, machinery and steel in steel structure works contracts the provision
of which are the responsibility of clients, fabrics in contracts of sewing, asphalt
in contracts of road making and asphalt works, moqette, floor covering and
cabinets in cases where they are supplied by the employer and delivered to the
contractor free of charge, shall not be deemed as assigning materials and their
prices shall not be added to the total turnover.
In cases where the subject of contract is offering services and the type of work
requires that a part of work shall be carried out mechanically (with mechanical
tools and machinery belonging to the contractor) and a part be carried out
manually, the premium of the part (per cent) done mechanically shall be
computed on the basis of 7% and the percentage of the works done manually on
the basis of 15%.
Note: Should the mechanical tools and equipment be supplied by the client and
given to the contractor without receiving any fee, with regard to the fact that
work is done on wage basis, the pertinent premium shall be computed in
accordance with Article 1 of the Decree dated 13 April, 1991 i.e. on the basis of
15%.
According to Note 6 of the Decree dated 13 April, 1991, the insurance
premiums payable by the contractors and consultant engineers who are parties to
the contracts entered into with Housing Foundation of Islamic Revolution, shall
be 1% less than the amounts mentioned in Articles 1 and 2 of the said Decree i.e.
14% and 6% shall be considered as the insurance premium plus 1/9 of it as
unemployment premium.
24
In cases where the supply, design and purchase of equipment will be carried out
outside
be rendered in
construction works and other relevant operations under the condition that all
required materials shall be procured by the contractor, the insurance premium
shall be calculated on the basis of 7% of the turnover for works inside
if the project operations are limited only to installation of equipment, with a
view to the manner of executing the work (mechanical or non-mechanical and/or
both mechanical and manually), the relevant premium shall be computed, as the
case may be, according to Articles 1 and 2 of the Decree dated 13 April, 1991
as mentioned above.
In cases where the main contractor assigns, through a contract ,a part of project
operations to sub-contractors, the insurance premium of the sub-contractors shall
also be computed and collected with respect to the parties’ obligations set forth
under the contract according to the regulations. At the time of computing the
premium of main contractor, an amount equivalent to the total turnover of subcontractor
shall be deduced from the total turnover of main contractor.
25
Iranian Labor Law and Employment of Foreign Citizens
Employment of foreign nationals in
framework of the provisions stipulated in the Labour Law of the Islamic
Labour requirements and implementing its industrial and development
projects through Iranian manpower as much as possible. However,
employment of foreign manpower when there is an immediate need for
their expertise is not ruled out.
According to Article 120 of the Labour Law, approved on November 20,
1990, foreign nationals are not allowed to work in
provided with an entry visa with the right to engage in specific work, and
secondly, they receive work permit according to relevant laws and by-laws.
Obviously, foreign nationals who are exclusively on diplomatic and
consular missions, as well as the staff and experts of the United Nations
and its affiliated organizations, correspondents of foreign news agencies
and press, are exempted from such regulations on the condition of
reciprocity.
Ministry of Labour and Social Affairs shall approve the issue of a visa for a
specific type of occupation for foreign nationals and work permit for them
while taking certain conditions into consideration:
Work permits would be issued, extended or renewed for a period of one
year.
When the interests of the industries of the country necessitate the
immediate employment of a foreign national, the minister of the relevant
ministry may report the case to the Minister of Labour and Social Affairs
and upon the approval of the latter, a temporary work permit shall be issued
for the foreign national without observing the relevant formalities for the
issuance of a visa with right to engage in specific work. The temporary
work permit would be valid for a maximum period of three months and its
extension would be subject to the approval of the technical board in charge
of the occupation of foreign nationals.
Prior to the conclusion of any contract through which foreign experts
would b employed, employers are bound to inquire about the views of the
Ministry of Labour and Social Affairs on the possibility for the said foreign
nationals.
The Ministry of Labour and Social Affairs is authorized to take measures
for the nullification of the work permit for those foreign nationals who do
not observe Islamic principles, current laws and regulations of the country
and humanitarian relations, as declared by the competent authorities.
Employers who hire foreign nationals whose work permits have been
26
expired or have no work permit, or employ them in jobs other than those
stipulated in their work permits, or do not notify the Ministry of Labour
and Social Affairs about cases where the employment agreement between
them and foreign nationals is terminated, shall be sentenced to prison terms
ranging from 91 to 180 days. The court usually changes the jail punishment
into cash penalty.
Some important related articles of the Iranian Labor Law
Article 120: Foreign citizens shall not be employed to work in
they have an entry visa entitling them to specified work and have obtained
a work permit in accordance with the relevant statutory regulations.
Note: The following foreign citizens are not subject to the provisions of
Article 120:
(a) Foreign citizens exclusively employed by diplomatic and consular
missions, subject to confirmation by the Ministry of Foreign Affairs;
(b) The personnel and experts of the United Nations and its specialized
agencies, subject to confirmation by the Ministry of Foreign Affairs;
(c) The correspondents of foreign news agencies and press, subject to
reciprocity and by the confirmation of the Ministry of Culture and Islamic
Guidance.
Article 121: In accordance with the conditions stipulated here below, the
Ministry of Labor and Social Affairs agrees to issuing an entry visa for the
foreign citizen entitling him/her to an specified work, and shall issue the
work permit:
(a) according to the information kept in the Ministry of Labor and Social
Affairs, there are no qualified applicants with similar education and
specialization among the work-seeking Iranian citizens.
(b) the foreign citizen possesses sufficient knowledge and expertise for the
job in question.
(c) the expertise of the foreign citizen is further used to train Iranians with a
view to the subsequent substitution of the foreign citizen by a trained
Iranian.
Note: The Technical Board for Employment shall decide whether the
conditions specified in this section are fulfilled. The rules governing the
number of members of the Board, the conditions for their selection and the
procedure for holding the sessions of the Board shall be drawn up by the
Ministry of Labor and Social Affairs, and approved by the Council of
Ministers.
27
Article 122: The Ministry of Labor and Social Affairs may issue, extend or
renew the work permit of:
(a) a foreign citizen who has continuously resided in
years;
(b) a foreign citizen married to an Iranian;
(c) immigrants from foreign countries, particularly the Islamic ones, and
political refugees, provided that they have a valid immigration or refugee
card, and subject to the written agreement of the Ministry of the Interior
and the Ministry of Foreign Affairs;
Article 123: The Ministry of Labor and Social Affairs may, if necessary
and/or subject to reciprocity, exempt the citizens of certain countries and
stateless persons (provided that their status is not optional and voluntary)
from payment of the fee for a work permit or for the extension and renewal
thereof, subject to confirmation by the Ministry of Foreign Affairs and
approval by the council of ministers.
Article 124: In accordance with the provisions of this Code, a work permit
shall be issued, extended or renewed for a maximum period of one year.
Article 125: Where, whatever the circumstances, an employment
relationship between a foreign citizen and an employer is discontinued, the
employer shall notify the Ministry of Labor and Social affairs thereof
within 15 days. The foreign citizen shall within 15 days surrender his work
permit to the said Ministry against a receipt. If necessary, the Ministry shall
request the appropriate authorities to expel the foreign citizen from the
country.
Article 126: Where it is considered contingent to recruit a foreign citizen
urgently on an exceptional basis because of the needs of the industry of the
country, the minister concerned shall notify the Ministry of Labor and
Social Affairs accordingly and, subject to the approval of the Minister of
Labor and Social Affairs, a provisional work permit shall be issued to the
foreign citizen concerned, without compliance with the formalities
normally required for the issuance of a visa entitling the bearer to specified
work.
Note: A provisional work permit shall be valid for three months at the
most, any extension thereof being subject to confirmation by the Technical
Board for the Employment of Foreign Citizens.
Article 127: The conditions of employment of foreign technical experts and
28
specialists needed by the Government shall be drawn up with due regard to
their nationalities, length of service, level of remuneration and the
availability of domestic manpower. The said conditions shall be subject to
ratification by the Islamic Consultative Assembly, following consideration
and advice by the Ministry of Labor and Social Affairs and the State
Organization for Administrative and Employment Affairs. In any case, a
work permit for the employment of a foreign expert shall be issued by the
Ministry of Labor and Social Affairs only with the approval of the Islamic
Consultative Assembly.
Article 128: Prior to signing any contract likely to entail the employment of
foreign experts, an employer shall inquire the opinion of the Ministry of
Labor and Social Affairs about the possibility for authorizing the
employment of foreign citizens.
Article 129: The regulations on the employment of foreign citizens,
including procedures for issuing, extending, renewing and canceling work
permits and conditions for the selection of the members of the Technical
Board for the Employment of Foreign citizens, as referred to in Article 121
of this Code, shall be drawn up by the Minister of Labor and Social Affairs,
and approved by the Council of Ministers.
Article 181: Any employer who employs a foreign citizen without a work
permit, or whose work permit has expired, or who employs a foreign
citizen for work other than that specified in his work permit, or who fails to
report the discontinuation of the employment relationship of a foreign
citizen to the Ministry of Labor and Social Affairs shall, with due regard to
his situation and means and to the degree of the offense, be subject to a
term of imprisonment ranging from 91 to 180 days.
The Executive Regulations of Article 129 of the Labor Law of the Islamic
A: Manners of Issuance, Extension, Renewal and Cancellation of Foreign
Citizens' Work Permits.
Article 1: The work permit of foreign citizens whose work visas have been
approved by the Technical Board for Employment of Foreign Citizens
mentioned in Article 121 of the Labor Law will be issued by the
"Department for Employment of Expatriates" of the Ministry of Labor and
Social Affairs.
29
Note 1: The issuance of work visa for foreign citizens mentioned in the
Article 122 of the Islamic Republic of Iran's Labor Law is not included in
this article and the Ministry of Labor and Social Affairs is authorized to
take direct measures in necessary cases.
Note 2: The Ministry of Labor and Social Affairs is allowed to, in
exceptional cases of article 126 of the Islamic
issue a 3 months temporary work permit without observing the formalities
related to issuance of work visa but observing other related regulations.
The extension of the work permit of such individuals would be permitted
following the confirmation of the technical Board for Employment of
Foreign Citizens.
Article 2: Employers who use the foreign citizen's services are obliged to
present the required documents for the issuance of work permit for the
mentioned citizens to the related departments of Ministry of Labor and
Social Affairs within one month of the citizen's arrival to the country.
Otherwise, the Ministry of Labor and Social Affairs would declare the
issue to the judicial authorities according to the article 181 of the labor law.
Article 3: Work permit for foreign technical experts and specialists needed
by the government will be issued in any case by the Department of
Employment of Expatriates after the approval of the Technical Board for
Employment of Foreign Citizens and the ratification of the Islamic
Consultative Assembly.
Article 4: Employers who use the foreign citizens' services, if interested in
extension of the foreign experts' work permit employed in their
organizations, are obliged to send the required documents along with the
report of training operations to the relevant departments of Ministry of
Labor and Social Affairs within at least one month prior to expire of their
work permits.
Article 5: The Ministry of Labor and Social Affairs can extend the work
permit of those foreign citizens mentioned in the Article 3 of this
regulation.
Note: Any increase in the projects of foreign manpower, or changes made
in the kind of specializations approved previously, should be discussed
again in the Technical Board for Employment of Foreign Citizens.
30
Article 6: All the work permit extension applications for foreign citizens
employed in the private sector, in each turn of extension, would be
mentioned and decided upon in the Technical Board for Employment of
Foreign Nationals.
Article 7: Foreign citizens possessing valid work permits whose
recruitment contracts with their employers are terminated due to any reason
in conditions of change of the employer would be subjected to the renewal
of the work permit.
Article 8: The foreign citizens' work permit in cases of change of the
employer or the kind of employment, with the exception of foreign citizens
mentioned in Article 122 of the Labor Law, would be renewed following
the Technical Board for Employment of Foreign Nationals' agreement, by
the relevant departments of the Ministry of Labor and Social Affairs.
Article 9: In cases when the employment relation of the foreign citizen is
severed with the employer, the latter is obligated to inform the relevant
departments of the Ministry of Labor and Social Affairs within 15 days for
the cancellation and filing of foreign citizens' work permit.
The violators of this article would be subjected to the fines and penalties
mentioned in article 181 of Labor Law.
Note: The replacement of the foreign citizen whose work permit has been
cancelled is subject to the process of issuance of a new work permit in any
case.
Article 10: The Ministry of Labor and Social Affairs is authorized to cancel
the work permit of those foreign citizens who do not observe the Islamic
rules, the country's current laws and regulations, and the standard labor
relations, on the basis of reports and declarations received from the related
departments.
Note: The Ministry of Labor and Social Affairs can, in necessary cases,
request the competent authorities to prohibit the entrance of those foreign
citizens to the country, who haven't observed the points mentioned in this
article and have offended more than twice.
Article 11: The executive procedures and necessary documents for issuance
of work visa and also for the issuance, extension, and renewal of foreign
citizens' work permits would be according to the directions which will be
31
proposed by the Department for Employment of Expatriates and ratified by
the Minister of Labor and Social Affairs.
B: Technical Board for Employment of Foreign Nationals
Article 12: The Technical Board for Employment of Foreign Citizens
would consider and decide with regards to the granting of work permit to
foreign specialists according to the following points:
1. Using accurate and up to date information about the supply and demand
of internal labor market, implementing the general policies of employment
of foreign citizens.
2. Consideration and supervision of the implementation of general policies
regarding foreign citizens' employment in the field of overcoming the
shortages of the internal labor market's requirements, observing the laws
and regulations.
3. Investigating, supervising and following the time scheduled training
program of sectors, which use foreign citizens' services.
4. Investigation and supervision of the issue of skill transfer to the Iranian
manpower and replacing the Iranians instead of the foreign citizens.
5. Supervision of the determination and approval of the expertise level of
foreign citizens during their work permit validity.
Article 13: The composition of the members of Technical Board for
Employment of Foreign Citizens is as follows:
1. Two representatives from the Ministry of Labor and Social Affairs,
introduced by the Minister of Labor and Social Affairs,
2. A representative of the sector using the foreign citizens' services,
3. A representative of the State Organization for Administrative and
Employment Affairs,
4. A representative of Plan and Budget Organization.
Article 14: The meetings of Technical Board for Employment of Foreign
Citizens would be held twice a week according to previous invitation
chaired by one of the representatives of the Ministry of Labor and Social
Affairs, appointed by the Minister of Labor and Social Affairs.
Article 15: The meetings would be in session with the participation of at
least four members and the decisions made would be valid in case of at
least 3 positive votes.
Article 16: The department for employment of expatriates is obliged to
32
follow the decisions made by the technical board for employment of
foreign citizens.
Article17: The Ministry of Labor and Social Affairs can, in necessary
cases, establish Technical Boards for Employment in provinces, and entrust
the whole or a part of authorities of the Central Board to them.
Note: The composition and manner of establishment of the Technical
Board for Employment of Foreign Citizens in provinces would be
according to the directions ratified and approved by the Ministry of Labor
and Social Affairs.
Fees to Be Paid For Issue and Extension of Work Permits
In the year 13789 (21 March 1999 - 19 March 2000), the Ministry of Labor
and Social Affairs is permitted to receive 500,000 Rails for issue and
300,000 Rails for extension of the work permit of foreign citizens.
(Paragraph E of Note 7 of the National Budget of 1378).
Sums Receivable from the Salary of Foreign Employees
The Ministry of Labor and Social Affairs is permitted to receive 20% of the
foreign employees' salary and allowances plus the equivalent of the
unemployment insurance fee paid for the Iranian workers, from the
employers in the relevant private sector.
Dayarayan Auditing & Financial Services Firm
سلام , این وبلاگ رو در اصل به منظور موضوعات مالی و فاینانس ایجاد کردم ولی گاهی اوقات از مطالب و تصاویری که شخصاَ بهشون علاقمند هستم استفاده می کنم.مرسی از بازدیدتون.