Journal of auditor

Start of class
Persian date Aban 1392
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Journal of auditor
Depreciation of Article 151 of 27.11.1380 Direct Taxation Act, approved by the Minister yarbis of Economic Affairs and Finance is reached, the implementation will be communicated: Jesus blessed Ryyskl knight of State Tax depreciation rates as Qablasthlak assets downward yarbis by the direct method and the equipment serving Group 1 Joint Industry Support: one diesel generator power plant turbines, water, steam, gas Vmvld steam (Trbvzhnratvrha) 10% 2 furnaces, boilers, steam boilers and parts Tjhyzatmrbvth tower desiccant and water pumps, tanks and fuel etc 15 years 3 engines and generator sets to 750 revolutions per minute, 12% 4 engine generator from 750 rpm up to 20% 5 transformers and electrical panels and accessories yarbis to Match the cable and direct costs of cabling and grounding 12% 6 elevators and escalators, bar Nqalhhay (mechanical, electrical, pneumatic ) and drawbridge ing a lot of cars with batteries or compressed air (pneumatic) or Kmprsvrhaysabt engine work, animating and air generating machines 0.15% 7 All workshops Metalworking Machinery, Lathe Ydkysazy (non Srysazy), Outreach and Support All equipment Kargahhaykmky and servers and supports 10% 8 All machinery workshops casting Pay and Ydkysazy (non Srysazy), auxiliary and support 12% of 9 machines, especially Nzaftkarkhanjat and Broom Duster 4 years 10 telecommunication equipment, telex, telephone and wireless, etc. 10 years 11 equipment testing and quality control and bit Laboratory 10% 12 equipment, firefighting and fire 5 years, 13 water supply and sewerage Karkhanhv equipment, facilities, central yarbis heating and building cryogenic and pump houses Chahhaymyq and a half deep, with equipment and related tanks and wells and 12% of Group 2 industries Metal: 1, all kinds of machines, presses, presses for mass production and Srysazy Srysazy on a variety of machines, cutters and scissors etc (mechanical, hydraulic and electrical) and some types of machinery, yarbis construction tools and Srysazy Srysazy Vyzhhtvlyd mass and mass-producers and series. 8 years 2 types of automatic lathes and milling of the Si-Si-N-Si Special Vsrysazy automated mass production and series yarbis plus the other machines, DC machines, lathe, milling machine,'s filings Brdaryanva and gear-cutting lathe and the typical yarbis Mashynhaybradh drill Opration yarbis some types of tasks such as blacksmithing and metalworking yarbis machines, molding machines, Chaqvsazy Sazyv piece, Tyghhsazy, blade sharpener, Tyghsazy, Mthsazy, Svhansazy, melt metals, with wave and metal razor (mass production) 10 years 3 welding equipment (welding electrodes, Karbyt, Boiling Point, yarbis Oregon, etc.) and soldering 4 of 4 furnaces manually Non-automatic yarbis fixed-and rotary oil, electricity, coal for Msarfmhdvd and gas 5 of 5 machines Qvtysazy, Bshkhsazy, printing and metal Drbtrysazy Machinery Pipe, Prvfylsazy , wire screen and other metallic products (mass production) Machinery Jake and fixtures and shackles and clamps, etc. 12% 6 machine production Yraqalat, latches and handles and brain and springs retainers and Qfldrb and windows, etc. ( mass production) Special construction machinery and Flzatqymty Tlaalat and pay them a series of special machinery and metal working Krdnflzat water as hot water, water and more resistant nickel powder production machinery and Alktrvjvshkary (mass production) manufacturing machines and table Seats and door window (series of) Machinery Manufacture electrical power transformers (series of) Machinery Manufacturing yarbis Machinery and Equipment Grvhsnay Sndvqnsvz other metals such as steel foundations Energy, silo roofs, steel structure and those not mentioned Kla.10 years 7 Machinery Preparation and production of nails and rivets and bolts, automatic routine for mass production Mashynalatnvrdkary and manufacture of sheet metal rollers for mass production 12 years 8 Mashynalatrykhth casting and molding (series of) 8 years of band 3 transport industry: the first production cars automobiles, trucks and commercial yarbis vehicles, all kinds of motorcycles, yarbis Anvadvchrkhh and tricycle, boats and ships without engines, ships, motor with a capacity for 10 years 2 production vessels, tanker and other aircraft and helicopter engine Vqtarhay air, land and underground carriages 15 years Group 4 Vehicles: 1 Vehicle cars and light truck diesel 4-cylinder gasoline and diesel trucks and vans, trolleys and taxis to 5 Tnzrfyt 25% 2 to 4-cylinder gasoline-powered pickup truck and rental Vkrayh high gasoline 4-cylinder diesel trucks and trolleys types of 4 cylinders as high as 10 tons capacity, 30% 3 trucks and trolleys, trailers, Damptrak with any capacity Anvamvtvr motorcycle and bicycle and tricycle 35% 4 locomotives and trains, air, land Vzyrzmyny vessels without motors (Pitcher) 20% 5 types of helicopters and Hvapymahaymsafry and freight, spraying, surveying, etc. 25% 6 30% 7 boats Haymvtvry gasoline and 80 hp to 80 hp gasoline motor boats up to 25% 8 types of boats and ships boat diesel engine with a power of each Capacity Kshtyhaysrdkhanhdar and oil 15% Group 5 Machinery Construction and Building 1, All machinery construction, mechanical, hydraulic, electrical, rubber wheel or chain, as well as cranes and machines for drilling, factories producing concrete crusher machine by Kobe, dampers, elevator, Mygsr , vibrators and other construction machinery (Bldzrha types, rollers, yarbis Fynshr, yarbis supplying yarbis machines Asphalt, filler and countless candles Vkmpaktvrha etc) Machinery marked the airport as cars, snowplow and dryer and Ydkksh and moving stairs yarbis and compressors, hydraulic jacks and Ghyrhmashynala