Iran's Tax Authority Sets Deadline for Summer VAT Penalty Waivers

Iran's National Tax Administration said taxpayers who pay, or arrange payment of, summer 1405 value-added tax through the taxpayers' system by the end of Sunday, 24 Aban 1405 (November 15, 2026), will have late-payment penalties waived by 100%. The same waiver applies to those finalising their summer 1405 performance summary by that date. Mehr News Agency reported on Sunday, 26 Mehr 1405 (October 18, 2026), that the deadline for transaction details has also been extended: file uploads until Saturday, 23 Aban (November 14), and manual entry until Sunday, 24 Aban (November 15).