Nouraei & M. Mostafavi Law Offices – August 11, 2024- Tehran- According to the official Gazette dated 15 Mordad 1403 (August 5, 2024), the Court of Administrative Justice in its ruling No. 140231390002587410 dated 5/10/1402 (December 26 2023) with the subject: “Invalidation of Clause 7 of Circular No. 13530 dated 27/7/1384 of the Tax Affairs Organization, has declared that imported and domestic gold bars and paper or electronic transfers backed by 100% gold are still exempt from value-added tax.
According to Article 173 of the Constitution of Iran, the Court of Administrative Justice was created to investigate people’s complaints, grievances, and objections regarding government officials, organs, and statutes.
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