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Foreign Investment(FIPPA)
forign Investment Promotion and protection act (FIPPA)
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  Page 4
 
اولينقبليبعديآخرين
    Chapter five : provisions on admission, importation and repatriation of foreign capital
  
  
   Article 11:
   foreign capital may be imported into the country by way of one or a combination of the following manners to be protected by this law:
   a. sums of cash to be converted into rials;
   b. sums of cash not to be converted into rials but to be used directly for purchases and orders related to foreign investment;
   c. non-cash items after evaluation by the competent authorities.
   note. arrangements related to the manner of evaluation, and registration of foreign capital shall be determined in the implementing regulations of this law.
  
   Article 12:
   the rate of conversion of foreign exchange applicable at the time of importation or repatriation of foreign capital as well as the rate for all transfers, in case of applicability of a unified rate of exchange, shall be the same rate prevailing in the country's official network; otherwise, the applicable rate shall be the free-market rate as acknowledged by the central bank of the Islamic Republic of Iran.
  
   Article 13:
   the original foreign capital and the accrued profits, or the balance of capital remaining in the country subject to a three month prior notice, after fulfillment of all obligations and payment of legal deductions, and upon confirmation by the minister of economic affair and finance, shall be transferable abroad.
  
   Article 14:
   dividends of foreign investments after deduction of taxes, dues and statutory reserves, upon the approval of the board, and confirmation by the minister of economic affairs and finance, shall be transferable abroad.
  
   article 15:
   payments related to the installments of the principal of the financial facilities of foreign investors and relevant expenses, agreements for patent rights, know-how, technical and engineering assistance, trade marks and names, management as well as similar agreements within the framework of the relevant foreign investment, upon the approval of the board and confirmation by the minister of economic affairs and finance, are transferable abroad.
    Article 16:
   transfers referred to in Articles (13), (14) and (15), shall be made subject to the provisions of para (b) of Article (3) of this law.
  
   Article 17:
   foreign exchange required for the transfers referred to in Articles (14), (15) and (16) of this law may be secured by way of the following methods:
   a. purchase of foreign currency from the banking system;
   b. out of the foreign exchange earnings from the export of the products and/or out of the foreign exchange earnings from service activities of the economic entity in which the foreign capital is employed;
   c. the export of permissible goods subject to the relevant laws and regulations.
   note1. Application of one or a combination of the above methods shall be specified in the investment license.
  
   note 2. the central bank of the Islamic Republic of Iran is under obligation, to make available to the foreign investor the equivalent foreign currency for the transferable sums referred to in para (a), upon agreement of the organization and confirmation by the minister of economic affairs and finance.
  
   note 3. in case the investment license expressly refers to para (b) and/or (c) of this Article, this license is regarded as an export license.
  
   Article 18:
   transfer abroad of the portion of the foreign capital imported into the country within the framework of the investment license but remains unused, is released from all foreign exchange, and export and import laws and regulations.
 
 
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