Facilities for tax on loans received from some supportive funds

Accordingly, the profits and royalties paid by individuals and legal entities to innovation funds and funds for research and technology in the field of non-governmental organizations based on Article 100 in the Law of the Third Economic, Social and Cultural Development Program of the Islamic Republic of Iran and Article 44 of the Law on Elimination of obstacles for competitive production and promotes the country's financial system, are considered as part of the acceptable tax burden, subject to Article 147 of the direct tax code of the government.

Approval Date : 1395/12/18

Approval Authority : The Cabinet of Ministers