Iran: 20% discount for imports through Bushehr Custums
Description
On 23 July 2009, the Council of Ministers with its decree Number 210/1403 (dated 4 July 2009) increased the discount of the Commercial Benefit Tax (CBT) for imports through the customs of the Persian Gulf port city of Bushehr from 15% to 20%.
Any Evidence-Based Deliberation:
| Question | Result |
|---|---|
| Is there anything in the public record to suggest that evidence of the effectiveness of the proposed measure was considered during official deliberations? | |
| Is there any evidence that alternatives to the proposed measure were considered? | |
| Is there anything in the public record that suggests that empirical evidence informed the comparison across the alternatives available to government? | |
| Was such evidence identified? | |
| Is such evidence publicly available? | |
| Did the official decision-maker in question provide an explanation as to why a chosen measure was favoured over alternatives? | |
| Is there any evidence to suggest that potentially affected trading partners were consulted before the measures were taken? | |
| Is there any evidence that safeguards have been put in place to ensure that implementation of the initiative is transparent and non-discriminatory? | |
| Did the government state its intention to review the measure within one year of implementation? |
Date Discovered: 08/01/2009
Implemented: Yes
Date of inception: 23 Jul 2009
GTA Evaluation: Green
Source:
Law Office of J. Nouraei & M. Mostafavi, Members of Iranian Central Bar Association, 25 August 2009 (http://www.nourlaw.com/)
Government Response:
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