Iran's economy minister issues amendments to notes 2 and 3 of article 30 of the article 219 tax bylaw

Seyed Ali Madanizadeh, Iran's Minister of Economic Affairs and Finance, has issued an amendment to article 30 of the executive bylaw of article 219 of the Direct Taxes Act, in a report published by Mehr News Agency on Sunday 26 July 2026. The amendment replaces notes 2 and 3 of that article with new texts.

Under the new note 2, where the taxable base or taxable income has been overestimated, reviewing the case now requires approval from the relevant tax administration office. Previously such reviews required approval from the tax prosecutor, which the report says lengthened the process of finalising cases.

Under the new note 3, where a taxpayer is entitled to an exemption, credit, tax incentive or zero rate on the basis of rulings by the General Board of the Court of Administrative Justice, subsequently enacted laws, or applicable regulations, and this reduces tax, duties or penalties, the taxpayer will receive those benefits once the relevant tax administration office verifies the conditions. The amendment was made at the request of the Iranian National Tax Administration.