MSLI Blog
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
Administrative Authorities for Dealing with Tax Disputes in Iran
If disputes arise between taxpayers and the government in the implementation of tax regulations and the government, these disputes are dealt with in various
Procedures and Processes of Tax Litigation
Tax litigation is the legal process of objecting to the amount of tax determined by the Iranian National Tax Administration (INTA). Legally, the tax determination
Unsettled Custom Duties under Article 7 of Iran Customs Code
One of the most important articles of Iran’s customs law is Article 7. Lack of attention to Article 7 could pose significant problems to merchants.
