The decree on the exit of foreign machinery and equipment cleared through customs territory, including the payment of VAT in case of internal transfer to free zones, was notified by presenting a customs clearance license and customs approval.
This decree was approved by the First Vice President to the Ministry of Economic Affairs and Finance, Ministry of Oil
The Ministry of Energy, the Ministry of Industry, Mines and Trade and the Secretariat of the Supreme Council of Free Trade-Industrial and Special Economic Zones were notified.
In the meeting of 12/26/1594, the Cabinet approved the proposal No. 107934 dated 11/6/1594 of the Ministry of Economic Affairs and Finance and based on Article 134 of the Constitution of the Islamic Republic of Iran:
1- Machinery and foreign equipment cleared in the customs territory in case of internal transfer to free zones by presenting a customs clearance license and approval by the customs of the Islamic Republic of Iran located in the region, is not subject to VAT.
2- Transfer of domestically produced machinery and equipment to free zones by presenting an output sheet issued by the Customs of the Islamic Republic of Iran is subject to the provisions of Article (13) of the Value Added Tax Law, approved in 2008. The issuer is also required to register with the tax system, file a tax return within the deadline and other relevant provisions of the VAT law.
3- In case of restoration of machinery and equipment from the region to other regions of the country, the rules and regulations related to the VAT law will be applied to them.
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