Page 25 - bne IntelliNews Country Report: Iran Dec17

The organisation noted that 92% of the total planned VAT tax collection was met during the period.
For the entire previous Iranian year, some IRR50tn ($1.33bn) was collected. The NTA report added that 300,000 people are now registered for paying tax, while 3,000 firms were listed as tax dodging during the four-month period.
In 2014, the NTA was given clearance by the Rouhani administration and parliament to inspect the bank accounts of company owners, while, additional regulation added that close family members could be brought in for questioning.
Fewer than 20% of taxpayers in Iran pay 80% of all taxes.
Organisations like religious foundations have come in for steep criticism from the president in the last few months, while the Iranian Revolutionary Guards Corps which also does not pay tax, on the whole, has also been singled out for dodging payments.
Drivers using Uber-like applications in Iran will be exempt from self-employed income tax for the time being according to the Iranian National Tax Administration (INTA), Financial Tribune reported on August 23.
Ride-hailing has grown in popularity in cities like Tehran and Mashhad in recent months with more than 100,000 "gig-economy" jobs created from the new application-based services. They are also popular with customers too, as they are on average 50% of the price of a standard cab fare.
The Director General of the INTA, Kamal Taqavi, said: “Like taxi drivers, ride-hailing applications will be exempt from tax for the time being.” He noted that the hosting companies (Snapp, Tap30 and Carpino) would pay corporation tax as normal, but drivers are not included in their overall tax calculation.
Like other countries, ride-hailing applications have turned the traditional taxi industry on its head, with several attempts by different organisations trying to slow or even stop their progress.
6.1.2 Budget dynamics - cash subsidies
An Iranian parliamentary committee is planning to slash the top three echelons of earners from the monthly subsidy plan, Islamic Republic News Agency reported on November 5.
Officially called the “subsidy reform plan” and launched during the second Ahmedinejad presidency in 2013, it allows all Iranians of adult age to apply for a check every month of IRR450,000 ($11 at the current exchange rate).
According to parliamentary economic commission chief Mohammad Reza Pour Ebrahimi, the three top tiers of earners are likely to be cut from the scheme in the country of 80mn.
25 IRAN Country Report November 2017 www.intellinews.com