Collection of tax on account from import to customs
Ali Akbar Shamani, Director General of the Center for Import and Affairs of Free and Special Customs Zones of Iran, issued an order to the provincial customs supervisors, general managers and managers of independent executive customs to collect taxes According to the online economy report quoted by Ibna, following the circular No. 191/95/101512 dated 06/02/95, the subject of the notification of the high official of the Ministry of Economic Affairs and Finance regarding the collection of taxes on the import account, taking into account the ambiguities. Proposed by some executive customs of the country and in order to clarify the issue, announces:
1- According to Sadr al-Asharah circular, the import of goods (subject to the exceptions mentioned in that circular) is subject to tax on account at the rate of 4 total value of goods and related import duties. Obviously, the discovery of any discrepancy that leads to the difference between the value and the input fee, will require the claim for the difference in tax on account (the subject of the circular) based on the difference in value and input fees.
2- According to paragraph “a” of the mentioned circular, production units are exempt from paying the said tax. However, it is obvious that this exemption only covers the import of goods related to the field of activity of the production unit and will not include the import of unrelated goods as well as the final product of the production units.