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Registration of knowledge-based company; Its types and their facilities

Study guide




One of the most common questions about Nash Bonyan companies is how they are formed and registered. It is important to note that knowledge-based companies enjoy certain benefits and sometimes exemptions; Therefore, there are certain points for their formation. In the following, we will review the most important points related to the formation and registration of knowledge-based companies. Stay with us.

What are the goals of knowledge-based companies?

According to Article 1 of the Law on the Protection of Knowledge-Based Companies and Institutions and the Commercialization of Innovations and Inventions, approved in 2010, knowledge-based companies and institutions are private companies or institutions or cooperatives that are formed for the following purposes:

  • Synergy of science and wealth;
  • Development of knowledge-based economy;
  • Achieving scientific and economic goals (including the development and application of inventions and innovations);
  • Commercialization of research and development results (including design and production of goods and services) in the field of high technologies and high added value, especially in the production of related software.

Registration of knowledge-based company

Contrary to some advertisements and promises that may be made, a company is not initially registered as a knowledge-based company. Also, natural persons cannot register such a company. To form this company, a company or institution must first be registered as normal in the General Office of Companies Registration of the State Property and Deeds Registration Organization.

There is no difference in the type of company or institution registered to benefit from the legal benefits and facilities of knowledge-based companies. Also, natural persons with non-Iranian citizenship can use the legal protections of knowledge-based companies, provided that they have a part (but not all) of the company’s shares.

Benefits and knowledge-based facilities of a company

Pursuant to Article 3 of the Law on the Protection of Knowledge-Based Companies and Institutions, the support and facilities that can be granted to companies and knowledge-based institutions subject to this law are:

  • Exemption from taxes, duties, customs duties, trade profits and export duties for a period of 15 years (of course, according to Article 7 of the Regulations on the Evaluation of Knowledge-Based Companies and Institutions, Knowledge-Based Companies “Production Type 2” (Industrial) and “Startup Type 2” Will not be tax exemptions);
  • Providing all or part of the cost of production, supply or application of innovation and technology by granting facilities with little or no long-term or short-term interest in accordance with sharia contracts;
  • Priority of establishing research, technology, engineering and production units of companies and knowledge-based institutions subject to this law in the location of science and technology parks, growth centers, special economic zones or special science and technology zones;
  • Priority of transferring all or part of the shares of government transferable centers and research institutes in accordance with the provisions of the Law on Amendment of Articles of the Fourth Economic, Social and Cultural Development Plan of the Islamic Republic of Iran and implementation of general policies of Article 44 of the Constitution to companies and knowledge-based institutions.
  • Provide appropriate insurance coverage to reduce the risk of products of knowledge, innovation and technology at all stages of production, supply and use;
  • Facilitate the conditions of bidding in matters related to Article 1 of this law and prepare the possibility of participation of companies and knowledge-based institutions subject to this law.

Validity period of evaluation of knowledge-based companies

The approval period for knowledge-based companies is 2 years. After 2 years, depending on the type of company in terms of having a return and the income listed in the tax return, the company will enter the process of revaluation and renewal.

Terms of products of knowledge-based companies

The goods and services of knowledge-based companies are evaluated for the allocation of legal facilities. The evaluation of these products is done with three main criteria: technology level, production stage and research-based design.

According to Article 1 of the Evaluation Regulations of Knowledge-Based Companies and Institutions, the evaluation criteria are:

  • Production stage: Goods must be made at least to the extent of a laboratory sample. A laboratory sample is a prototype product that, in a laboratory setting, has the basic functions of a final product but may still have defects and not become the final product. Services must also have sales documents.
  • Technology level: It is necessary for the company’s product to be in the field of high technologies; That is, the technical knowledge of product design has a high technical complexity. High technical complexity means: a. Be hard to copy; B. Requires considerable research and development; J. Has led to complex properties or functions in the product.
  • Research and development based design: Performing significant design on the product or production process or product production equipment should be based on one of the following: a. Research and development based on ideas and interior design; B. Research and development using reverse engineering method; J. First, technology transfer through the purchase of equipment, licenses and…; Then do research and development and make a fundamental change.

Types of knowledge-based companies

Before explaining the types of knowledge-based companies, it should be noted that the list of knowledge-based goods and services is available on the website of the Working Group for Evaluation and Qualification of Knowledge-Based Companies and Institutions.

According to Articles 2 to 6 of the Evaluation Regulations of Knowledge-Based Companies and Institutions, the types of knowledge-based companies are:

Start-up knowledge type 1

Start-ups that do not have their previous fiscal year tax return or do not have operating income in their previous fiscal year tax return are approved as a “start-up type 1” company. Of course, in order to be approved, these companies must make and present the “goods or services or production process or production equipment” listed in the “List of Level 1 Knowledge-Based Goods and Services” at least as a laboratory sample and meeting all the criteria of Article 1 of the law. .

Emerging knowledge base type 2

Start-ups that do not have their previous fiscal year tax return or do not have operating income in their previous fiscal year tax return can also be approved as a “start-up type 2” company. The condition for the approval of this type of companies is that they manufacture and present the “goods or services or production process or production equipment” contained in the “List of goods and services of Level 2 Scholars” at least as a laboratory sample and meeting all the criteria of Article 1 of the law. کردن.

Production-based knowledge of type 1

A Type 1 manufacturing knowledge-based company is approved when at least 50% of the operating income of the company’s previous fiscal year (as stated in the company tax return) comes from the sale of knowledge-based goods or services listed in Level 1 Knowledge-Based Goods and Services And must meet all the criteria of Article 1 of the law.

Production Knowledge Based Type 2 (Industrial)

Applicant companies that have operating income in their last fiscal year declaration, if operating in the field of high technology, with one of the conditions of the following clauses, are approved as a “Type 2 manufacturing” company:

  • The company, “goods or services or production process or production equipment” listed in the list of level 1 or level 2 goods and services (listed on the website of the working group for assessment and qualification of knowledge-based companies and institutions) at least as a laboratory sample and subject to Having and meeting all the criteria of Article 1 of the law;
  • The company is the executor of at least one “Engineering, Contracting and Construction” (EPC) project, provided that at least 10% of the contract price of the project is due to the sections that meet all the criteria of Article 1 of the law.

Operating income is the income from the sale of goods or services of a company, which is included in the lines of net sales, gross income of contracting / providing services and other operating income (in case of profit and loss of corporate tax return).

Evaluation process of applicant companies

Companies and institutions first register in the evaluation system of knowledge-based companies and institutions. The Secretariat of the Evaluation Working Group, after the initial review of the company’s documents, refers it to the broker. The broker, after evaluating the applicant company, puts his information in the system of the secretariat of the evaluation working group. The Secretariat, after reviewing the evaluation process and the accuracy of the information and their compliance with the evaluation regulations, will present the result to the evaluation working group. After the final review of the case in the working group, the result will be announced to the secretariat and finally placed in the company’s card. After the final approval, the names of the approved companies can be seen on the first page of the “pub.daneshbonyan.ir” system.

References

  1. Law on the Protection of Knowledge-Based Companies and Institutions and Commercialization of Innovations and Inventions, approved in 2010;
  2. Regulations for the evaluation of knowledge-based companies and institutions approved in 2017;
  3. The system of the working group for evaluating and recognizing the competence of companies and knowledge-based institutions and monitoring the implementation.

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Registration of knowledge-based company; Its types and their facilities

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