The zero export tax directive was issued

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Translation results
According to Inpia quoting Confederation of Exports of Iran , the Tax Affairs Organization issued a circular on zero rate and income tax exemptions for exports of goods and services .

The full text of the circular is as follows:

As you are aware, according to part (1) paragraph (c) of note (8) of the Budget Law of the whole country in 2009, “any zero rate and tax exemptions for revenues from exports of goods and services, including non-oil goods, agricultural products and Raw materials as well as refunds of taxes and duties subject to Article (13) of the VAT Law, in cases where the export currency is not returned to the country’s economic cycle in accordance with the regulations announced by the Central Bank, will not be applicable for 1397 and 1398.

“The period of VAT refunds and duties subject to Article (34) of the Law on Elimination of Barriers to Competitive Production and Upgrading of the Country’s Financial System by the Tax Affairs Organization is one month from the date of foreign exchange entry into the country’s economic cycle.”

On the other hand, according to part (2) of the above paragraph, “payment of any export bonuses and incentives for exporters is subject to ensuring the return of foreign exchange from the export of goods and services to the country’s economic cycle according to the instructions of the Central Bank of the Islamic Republic of Iran.”

Since in the letter No. 301/200/ dated 131.1998, the esteemed head of the respective organization, the title of the esteemed Governor of the Central Bank of the Islamic Republic of Iran (attached image), a request for sending instructions has been mentioned, so please order until the regulations and orders are notified. Action of the Central Bank of the Islamic Republic of Iran and observance of all regulations by third parties to refrain from any refund of VAT and duties only to exporters of goods and services (including temporary and final refunds) related to the financial periods of 1397 and 1398 in the current year.