Iran Tax Consultant Exam study guide
Iran Tax Consultant Exam · Work through your exam, one topic at a time.
The Iranian tax consultant credential (کارشناس رسمی مالیاتی / کارشناس مالیاتی) is a professional qualification for practitioners who prepare, review and defend tax filings before the Iranian tax administration and the tax dispute boards. Candidates typically include accountants, auditors, finance staff and lawyers who want to represent taxpayers or work inside tax departments. The Iran Tax Consultant Exam study guide has 9 sections and about 2,823 words.
01Direct Taxes Act: Income Tax on Legal and Natural Persons
This domain tests how the Direct Taxes Act (قانون مالیاتهای مستقیم, DTA) applies to natural persons (اشخاص حقیقی) and legal persons (اشخاص حقوقی): who is taxable, what income is included, which expenses are deductible, how rates work, and when returns are filed. Iranian residents are taxed on worldwide income; non-residents on Iran-source income.
354 words, about 2 min02Value Added Tax and Indirect Taxes
This domain examines the Value Added Tax Act (قانون مالیات بر ارزش افزوده), its registration threshold, output and input tax mechanics, exemptions, invoicing, and periodic returns. It also tests how VAT interacts with direct tax filings.
338 words, about 2 min03Tax Procedures: Assessment, Audit, Objections and Appeals
This domain tests the lifecycle of a tax case: self-assessment, tax office audit, issuance of an assessment notice (برگ تشخیص), administrative objection, and litigation before the Dispute Resolution Boards (هیئتهای حل اختلاف مالیاتی). Taxpayers self-assess and file returns.
329 words, about 2 min04Tax Exemptions, Incentives and Preferential Regimes
This domain tests whether income or a transaction qualifies for an exemption, incentive or preferential regime, and what conditions must be met. The exam favors precise statutory conditions over broad assumptions.
303 words, about 2 min05Accounting: Financial Statements, Standards and Bookkeeping
This domain tests the accounting records a taxpayer must keep, the financial statements produced from them, and the adjustments that convert accounting profit into taxable profit. Article 95 DTA requires business taxpayers to maintain prescribed books and records.
295 words, about 1 min06Auditing Principles and Evidence Gathering for Tax Examination
This domain tests how a tax examiner or consultant gathers and evaluates evidence: audit risk, sufficient appropriate evidence, analytical procedures, confirmations, sampling and documentation. Audit risk is the risk that material misstatement goes undetected.
290 words, about 1 min07Commercial Law and Business Entities
This domain tests the Commercial Code (قانون تجارت), company formation and registration, governance, reporting and the tax consequences of separate legal personality. The Commercial Code recognizes joint stock companies (سهامی عام and سهامی خاص), limited liability companies (با مسئولیت محدود), general partnerships (تضامنی), limited partnerships (مختلط), proportional companies (نسبی) and cooperatives.
299 words, about 1 min08Civil Law and Civil Procedure in Tax Disputes
This domain tests the civil law concepts that determine ownership, contracts, agency and evidence in tax disputes, together with procedural principles used by tax boards. Under Article 10 of the Civil Code, contracts bind the parties unless contrary to law.
318 words, about 2 min09Professional Ethics, Confidentiality and Responsibilities of the Tax Consultant
This domain tests the standards expected of a tax consultant: competence, integrity, objectivity, confidentiality, conflict management and responsibility to the client, the tax administration and the profession. A consultant must act within the law, maintain professional competence, and avoid signing or submitting returns containing known false statements.
297 words, about 1 min