According to the Tax Affairs Organization, Mohammad Masihi, the organization’s deputy director of revenues, announced that based on the permanent Value Added Tax law approved by the Islamic Consultative Assembly, all intra- and extra-urban transportation services, as well as international transportation, including sea transportation, land transportation, and rail transportation, with the exception of air transportation (including passengers and cargo), are exempt from paying Value Added Tax.
The Deputy Director of Tax Revenues of the National Tax Affairs Organization stated that the permanent Value Added Tax Law approved on 02/03/1400 will come into force on 13/10/1400 and that those subject to this law are required to implement the new legal obligations and comply with the provisions of this law. He stated: According to Subsection (13) of Clause (b) of Article (9) of the permanent Value Added Tax Law, transportation services (including cargo and passengers) within and outside the city and international transportation (road transportation, rail transportation and sea transportation) are exempt from paying value added tax.
It is worth noting that all air transportation services, including cargo and passengers, in both domestic and international transportation, are subject to value-added tax.
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