Full waiver of value added tax penalties extended to 16 August

Naser Karmajani, head of the Lorestan provincial tax administration, said on Thursday, 30 July 2026 (8 Mordad 1405) that under a directive from the head of Iran's National Tax Administration, taxpayers who pay or arrange payment of their value added tax liabilities through the taxpayers' system (Samaneh Moaddian) by the end of Sunday, 16 August 2026 (25 Mordad 1405) will receive a 100 percent waiver of late payment penalties.

He said the deadline for completing and filing the "transaction details" section of the spring 1405 value added tax return through the taxpayers' system portal has also been extended to the end of that same day, 16 August 2026. He urged taxpayers to complete their legal obligations within the deadline in order to benefit from the penalty waiver and avoid problems arising from delay.

Waiving late payment penalties and extending the filing deadline eases company cash flow in the short term, and matters directly to listed companies and trade guilds carrying overdue value added tax liabilities.