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Fees for securities transactions of private joint stock companies based on intellectual property - and securities transactions based on intellectual property - 2020
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This data is taken from table number 22 from page 37 of the report Fees for securities transactions of private joint stock companies based on intellectual property - and securities transactions based on intellectual property - 2020.
| Fee description | Buy | sale | Total | Maximum amount of purchase fee - million Rials | Maximum amount of sales fee - million Rials | Total - fee ceiling - million Rials | Date of council approval | Board approval date Management of the organization | Description | |
|---|---|---|---|---|---|---|---|---|---|---|
| 0 | Iran OTC fee | 0.00032 | 0.00032 | 0.00064 | 300 | 300 | 600 | Clause 1 of the resolution Dated 31/04/1392 | 1393/02/27 - 1396/06/29 - 1397/04/31 | 474th paragraph 6 of the 559th meeting of the board of directors of the organization |
| 1 | Brokers' fees | 0.03 | 0.03 | 0.06 | 300 | 300 | 600 | Clause 1 of the resolution Dated 31/04/1392 | 1393/02/27 - 1396/06/29 - 1397/04/31 | 474th paragraph 6 of the 559th meeting of the board of directors of the organization |
| 2 | Total | 0.03032 | 0.03032 | 0.06064 | - | - | - | Clause 1 of the resolution Dated 31/04/1392 | 1393/02/27 - 1396/06/29 - 1397/04/31 | 474th paragraph 6 of the 559th meeting of the board of directors of the organization |
| 3 | Based on paragraph 1 of the minutes of the meeting dated 4/31/1392 of the Supreme Council of the Stock Exchange, securities based on intellectual property have been identified and approved as financial instruments of the Securities Market Law. Considering that financial instruments are also securities subject to Clause 24, Article 1 of the Market Law, according to Note 1, Article 7 of the Law on the Development of Financial Instruments and Institutions, all incomes from investments in securities subject to Clause 24, Article 1 of the Market Law are exempt from tax. And the income obtained from the transfer of the mentioned securities are also exempted from paying income tax and value added tax. Therefore, no transfer tax is levied on securities transactions based on intellectual property. - It should be noted that in the case of securities transactions of private joint-stock companies based on intellectual property, a transfer tax of half a percent will be levied according to Article 143 of the Tax Law. | Based on paragraph 1 of the minutes of the meeting dated 4/31/1392 of the Supreme Council of the Stock Exchange, securities based on intellectual property have been identified and approved as financial instruments of the Securities Market Law. Considering that financial instruments are also securities subject to Clause 24, Article 1 of the Market Law, according to Note 1, Article 7 of the Law on the Development of Financial Instruments and Institutions, all incomes from investments in securities subject to Clause 24, Article 1 of the Market Law are exempt from tax. And the income obtained from the transfer of the mentioned securities are also exempted from paying income tax and value added tax. Therefore, no transfer tax is levied on securities transactions based on intellectual property. - It should be noted that in the case of securities transactions of private joint-stock companies based on intellectual property, a transfer tax of half a percent will be levied according to Article 143 of the Tax Law. | Based on paragraph 1 of the minutes of the meeting dated 4/31/1392 of the Supreme Council of the Stock Exchange, securities based on intellectual property have been identified and approved as financial instruments of the Securities Market Law. Considering that financial instruments are also securities subject to Clause 24, Article 1 of the Market Law, according to Note 1, Article 7 of the Law on the Development of Financial Instruments and Institutions, all incomes from investments in securities subject to Clause 24, Article 1 of the Market Law are exempt from tax. And the income obtained from the transfer of the mentioned securities are also exempted from paying income tax and value added tax. Therefore, no transfer tax is levied on securities transactions based on intellectual property. - It should be noted that in the case of securities transactions of private joint-stock companies based on intellectual property, a transfer tax of half a percent will be levied according to Article 143 of the Tax Law. | Based on paragraph 1 of the minutes of the meeting dated 4/31/1392 of the Supreme Council of the Stock Exchange, securities based on intellectual property have been identified and approved as financial instruments of the Securities Market Law. Considering that financial instruments are also securities subject to Clause 24, Article 1 of the Market Law, according to Note 1, Article 7 of the Law on the Development of Financial Instruments and Institutions, all incomes from investments in securities subject to Clause 24, Article 1 of the Market Law are exempt from tax. And the income obtained from the transfer of the mentioned securities are also exempted from paying income tax and value added tax. Therefore, no transfer tax is levied on securities transactions based on intellectual property. - It should be noted that in the case of securities transactions of private joint-stock companies based on intellectual property, a transfer tax of half a percent will be levied according to Article 143 of the Tax Law. | Based on paragraph 1 of the minutes of the meeting dated 4/31/1392 of the Supreme Council of the Stock Exchange, securities based on intellectual property have been identified and approved as financial instruments of the Securities Market Law. Considering that financial instruments are also securities subject to Clause 24, Article 1 of the Market Law, according to Note 1, Article 7 of the Law on the Development of Financial Instruments and Institutions, all incomes from investments in securities subject to Clause 24, Article 1 of the Market Law are exempt from tax. And the income obtained from the transfer of the mentioned securities are also exempted from paying income tax and value added tax. Therefore, no transfer tax is levied on securities transactions based on intellectual property. - It should be noted that in the case of securities transactions of private joint-stock companies based on intellectual property, a transfer tax of half a percent will be levied according to Article 143 of the Tax Law. | Based on paragraph 1 of the minutes of the meeting dated 4/31/1392 of the Supreme Council of the Stock Exchange, securities based on intellectual property have been identified and approved as financial instruments of the Securities Market Law. Considering that financial instruments are also securities subject to Clause 24, Article 1 of the Market Law, according to Note 1, Article 7 of the Law on the Development of Financial Instruments and Institutions, all incomes from investments in securities subject to Clause 24, Article 1 of the Market Law are exempt from tax. And the income obtained from the transfer of the mentioned securities are also exempted from paying income tax and value added tax. Therefore, no transfer tax is levied on securities transactions based on intellectual property. - It should be noted that in the case of securities transactions of private joint-stock companies based on intellectual property, a transfer tax of half a percent will be levied according to Article 143 of the Tax Law. | Based on paragraph 1 of the minutes of the meeting dated 4/31/1392 of the Supreme Council of the Stock Exchange, securities based on intellectual property have been identified and approved as financial instruments of the Securities Market Law. Considering that financial instruments are also securities subject to Clause 24, Article 1 of the Market Law, according to Note 1, Article 7 of the Law on the Development of Financial Instruments and Institutions, all incomes from investments in securities subject to Clause 24, Article 1 of the Market Law are exempt from tax. And the income obtained from the transfer of the mentioned securities are also exempted from paying income tax and value added tax. Therefore, no transfer tax is levied on securities transactions based on intellectual property. - It should be noted that in the case of securities transactions of private joint-stock companies based on intellectual property, a transfer tax of half a percent will be levied according to Article 143 of the Tax Law. | Based on paragraph 1 of the minutes of the meeting dated 4/31/1392 of the Supreme Council of the Stock Exchange, securities based on intellectual property have been identified and approved as financial instruments of the Securities Market Law. Considering that financial instruments are also securities subject to Clause 24, Article 1 of the Market Law, according to Note 1, Article 7 of the Law on the Development of Financial Instruments and Institutions, all incomes from investments in securities subject to Clause 24, Article 1 of the Market Law are exempt from tax. And the income obtained from the transfer of the mentioned securities are also exempted from paying income tax and value added tax. Therefore, no transfer tax is levied on securities transactions based on intellectual property. - It should be noted that in the case of securities transactions of private joint-stock companies based on intellectual property, a transfer tax of half a percent will be levied according to Article 143 of the Tax Law. | Based on paragraph 1 of the minutes of the meeting dated 4/31/1392 of the Supreme Council of the Stock Exchange, securities based on intellectual property have been identified and approved as financial instruments of the Securities Market Law. Considering that financial instruments are also securities subject to Clause 24, Article 1 of the Market Law, according to Note 1, Article 7 of the Law on the Development of Financial Instruments and Institutions, all incomes from investments in securities subject to Clause 24, Article 1 of the Market Law are exempt from tax. And the income obtained from the transfer of the mentioned securities are also exempted from paying income tax and value added tax. Therefore, no transfer tax is levied on securities transactions based on intellectual property. - It should be noted that in the case of securities transactions of private joint-stock companies based on intellectual property, a transfer tax of half a percent will be levied according to Article 143 of the Tax Law. | Based on paragraph 1 of the minutes of the meeting dated 4/31/1392 of the Supreme Council of the Stock Exchange, securities based on intellectual property have been identified and approved as financial instruments of the Securities Market Law. Considering that financial instruments are also securities subject to Clause 24, Article 1 of the Market Law, according to Note 1, Article 7 of the Law on the Development of Financial Instruments and Institutions, all incomes from investments in securities subject to Clause 24, Article 1 of the Market Law are exempt from tax. And the income obtained from the transfer of the mentioned securities are also exempted from paying income tax and value added tax. Therefore, no transfer tax is levied on securities transactions based on intellectual property. - It should be noted that in the case of securities transactions of private joint-stock companies based on intellectual property, a transfer tax of half a percent will be levied according to Article 143 of the Tax Law. |
Fees for securities transactions of private joint stock companies based on intellectual property - and securities transactions based on intellectual property - 2020
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