MSLI Blog
Enforcement of Article 163 of the Direct Tax Law: A Pre-Collection of Tax or a Liquidity Squeeze on Companies?
In recent months, a directive from the Tax Administration has been issued allowing provincial tax departments, under Article 163 of the Direct Tax Law, to
Requirements and Necessities of the Comprehensive Trade System for Businesses and Consequences of Non-Compliance with Related Laws
Iran’s Comprehensive Trade System (SCTI) is designed as a key tool for the government to integrate and oversee commercial processes in Iran. Operating under the
Currency Translation in Taxation: Concepts, Standards, and Tax Implications
In today’s globalized economy, currency transactions are an integral part of many businesses, especially in countries like Iran, which have economies reliant on international trade.
Further Insights into Article 132 of Direct Taxation Law
Article 132 of the Direct Taxation Law includes a tax exemption with conditions for economic actors and is considered one of the most practical articles
Overstatement in Iranian Customs: Legal Implications and Consequences
One of the common issues that may arise in relation to customs operations in Iran is an offense known as “overstatement of imports or overvaluation.”
Resolution of Customs Disputes and Customs Services
The process of releasing goods in Iran is one of the important and complex stages that consists of a set of specific laws and
