Iran Tax Consultant Exam study plan

Map the Direct Taxes Act structure and mark every article that computes taxable income for natural persons (اشخاص حقیقی), so you can locate a rule in under 30 seconds

Compute taxable income for three salary-and-benefit scenarios, applying the annual salary exemption ceiling and the progressive brackets correctly

Distinguish business income (مشاغل) rules from rental and incidental income, and list the deduction set allowed for each

Build a one-page formula sheet converting gross receipts to taxable income for natural persons, including depreciation and bad-debt treatment

Apply legal-person (اشخاص حقوقی) income rules: taxable profit derivation, deductible versus non-deductible expenses, and the treatment of reserves

Reconcile accounting profit to taxable profit for two sample companies, adjusting for non-deductible items and exempt income

Compute the 25% legal-person rate and explain when reduced or zero rates apply to production and other categories

Explain withholding obligations on payments to non-residents and the resulting final tax position

Draft the list of documents a company must retain to defend each deduction claimed

List the goods and services within and outside the VAT scope, and identify who must register and who is exempt from registration

Compute output tax, input tax credit, and net payable for a mixed supply chain including exempt sales

Apply the rules on credit notes, returns, and bad debts to adjust VAT liability

Differentiate VAT from other indirect levies and identify the filing and payment deadlines a client must meet

Catalogue the main VAT exemptions and zero-rate categories and state the conditions attached to each

Apply the principal income tax exemptions and incentives, including those for production, exports, and designated regions, to three fact patterns

Test whether a given transaction qualifies for an incentive by checking each statutory condition in order

Produce a decision table matching client profiles to available exemptions and the evidence each requires

Sequence the assessment process from return filing through audit, assessment notice (برگ تشخیص), and the objection window

Draft a written objection to an assessment that states grounds, cites articles, and attaches supporting evidence

Trace the appeal route through the tax dispute boards (هیئت‌های حل اختلاف مالیاتی), including the timing of each step and the effect on collection

Explain the rules on enforceable demand, installment arrangements, and penalties for late payment

Identify the books and records a taxpayer must keep by business size and type, and the consequences of rejection of books (رد دفاتر)

Read a set of financial statements and extract the figures needed for a tax return without reworking the ledger

Apply the key accounting standards that affect taxable profit, including revenue recognition and provisioning

Plan an evidence-gathering exercise for one disputed expense, selecting documents that satisfy the burden of proof

Distinguish documentary, testimonial, and circumstantial evidence and state which is strongest in a tax dispute

Compare company forms under the Commercial Code and state the registration and reporting duties of each

Identify which corporate acts require registration and the consequences of failing to register

Apply civil law rules on contracts and obligations to a tax-relevant transaction such as a lease or a sale

Outline civil procedure steps that matter in tax litigation, including service, time limits, and representation

State the confidentiality and conflict-of-interest duties of the tax consultant and apply them to three ethical dilemmas

Re-solve weak-area computations from weeks 1 and 3 under timed conditions and correct recurring errors

Complete two full-length timed mock exams and review every wrong answer against the underlying rule

Consolidate a one-page summary of deadlines, rates, and thresholds for final review