Tax exemption of Imam Rida's Holy Shrine and the affiliated companies and institutes
Mir Husayn Mousawi (Prime Minister)
جلد ۲۱ صحیفه امام خمینی (ره)، از صفحه ۳۴۷ تا صفحه ۳۴۸
[In His Most Exalted Name
To the Eminent Reference Authority Great Leader of the Islamic Revolution and Founder of the Islamic Republic of Iran, Imam Khomeini- may his benign existence endure,
With best salutations! This is to inform Your Eminence that the financial resources of Imam Rida's Holy Shrine are a collection of endowments and vow charities, which are spent on deprived people; promotion of Islamic culture, propagation of the pure Muhammadan Islam, renovation and maintenance of Imam Rida's shrine and its precinct, construction and expansion of the buildings and, finally, welfare of the Muslim society in accordance with the prescription of endowers in the prescribed cases.
It is to be noted that due to its being a non-profit institution since the beginning of its existence, that this sacred establishment has not been liable to pay taxes in any period and stage of history.
In 1365 AHS (circa 1986) the tax bill was debated in the Economic and Financial Commission of the Majlis. In the said bill, the name of the Holy Shrine had been omitted from the list of organizations liable to pay taxes. The facts were mentioned by the esteemed brother, Hujjat al-Islam wal-Muslimin Haj Ahmad to Your Eminence and you ordered the following:" Imam Rida's Holy Shrine has is exempt from tax; the honorable Prime Minister should be informed that not taxes should be taken from Imam Rida's Holy Shrine." However, since Your Eminence's orders were not conveyed to the concerned authorities in writing, the tax law approved by the Islamic Consultative Assembly in 1366 AHS did not consider the subject of non-payment of taxes by Imam Rida's Holy Shrine and the affiliated companies.
In view of the implementation of the said law as of this year, problems and concerns have arisen with regard to Imam Rida's Holy Shrine. It is kindly requested that Your Eminence's orders on the non-payment of tax the Holy Shrine and the affiliated companies and institutes be communicated in writing to the concerned authorities.
I pray to God, the Glorious, for Your Eminence's health and longevity as well as perpetuation of the Islamic Republic establishment at the luminous precinct of the Holy Shrine. May God's peace, mercy and blessings be upon you.
`Abbas Wa`iz Tabasi
Farvardin 10,1368 AHS]
In His Most Exalted Name
Honorable Mr. Mousawi, the Prime Minister:
As I have said before, Imam Rida's Holy Shrine and the affiliated companies and institutes are exempted from paying any kind of taxes. You should convey my view to the concerned authorities.
Rouhullah al-Mousawi al-Khomeini
Farvardin 20,1368 AHS