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This book has been arranged by last adjustment was done in 22 July 2015. The present book is aimed at giving a brief outline of both the Iranian tax authority, i.e. the Iranian National Tax Administration (INTA), and the Iranian taxation system. Iranian Direct Taxes Act (IDTA), has over time offered various tax incentives ranging .This book protected by international copyright law. Reproduction and distribution of this book without permission of the sponsor is prohibited