The first tax credit project from Article 13 of the Knowledge-Based Production Leap Law was concluded in Qom Province and at Qom University of Technology

According to the Public Relations Department of Qom University of Technology, in order to develop university-industry interaction and utilize the capacities of the Knowledge-Based Production Leap Law, the research and development project "Design and Manufacture of Spray Dryer for Sodium Silicate Powder Production on a Semi-Industrial Scale" was launched at Qom University of Technology.

This project aims to localize technical knowledge, design and manufacture of semi-industrial spray dryers, and develop sodium silicate powder production technology in response to a real industrial need. The main stages of the project will include engineering design, manufacturing, commissioning, and process optimization.

One of the important capacities of the Knowledge-Based Production Leap Law is the research and development tax credit subject to paragraph (b) of Article 11 and Article 13. Based on this capacity, companies with research and development activities can include the costs incurred in approved research and development projects as a tax credit and deduct the equivalent from the tax on performance of the same year or subsequent years in the form of a research project with universities and higher education centers.

Projects eligible for this support must be technological in nature and the resulting product, service or process must be in the field of high or medium to high technologies and must be innovative and new in the relevant industry in the country. Costs such as machinery and equipment, human resources, raw materials and consumable parts, and technological collaborations can also be accepted as research and development costs in accordance with the criteria.

The spray dryer design and construction project of Qom University of Technology is the first project of this type among universities in Qom province, taking advantage of the research and development tax credit capacity of the Knowledge-Based Production Leap Law, and is a step towards developing demand-driven research, localizing technology, and strengthening the relationship between the university and industry in Qom province.

The implementation of this project can provide the basis for developing technical knowledge in the design and construction of process equipment, reducing dependence on foreign equipment, and developing the application of spray dryer technology in other industries.

The project manager is Dr. Mohammad Ali Pourmohammadi Mahonki, a faculty member of the Polymer Engineering Department of Qom University of Technology, and the contract value is over 90 billion rials.