DUBAI, UNITED ARAB EMIRATES, SEPT. 19 -- Iran and Iraq, apparently eschewing United Nations attempts to arrange a cease-fire in the Persian Gulf war, resumed attacks today on each other's inland oil facilities, with Iraqi warplanes penetrating far into Iran to bomb an oil pumping station near the capital, Tehran, according to an Iraqi military communique.

Tehran radio reported that Iranian warplanes staged an unusual attack on the Kirkuk oil fields in northern Iraq yesterday, while Kurdish guerrillas backed by Iranian troops continued an offensive northeast of Kirkuk, closing in on Iraq's vital oil pipelines to Turkey. Iran also resumed artillery attacks on Basra, Iraq's second largest city.

South of the gulf, U.S. Navy rescue teams searched for the missing crewmen of an A6E attack bomber that crashed yesterday in the northern Arabian Sea while on a training mission. At least two crewmen were on board the plane when it crashed due south of Pakistan and about 15 miles north of the aircraft carrier USS Ranger, where the plane was based.

{The helmets of the two airmen were found by search vessels Saturday, The Associated Press, quoting a U.S. official, reported from Manama, Bahrain.}

The Iraqi attack near Tehran, along with other strikes on oil facilities today and yesterday, indicated a new Iraqi strategy of economic warfare aimed primarily at cutting Iran's flow of oil at its source.

Iran's air raid on the heavily protected Kirkuk fields could not be confirmed and, if true, would mark a significant development in the war considering the deterioration of its Air Force, which consists mainly of jets purchased from the United States during the reign of Shah Mohammad Reza Pahlavi. An international embargo against Iran has deprived it of spare parts, forcing the vast majority of its warplanes to be grounded.

During U.N. Secretary General Javier Perez de Cuellar's recent trip to the region, the two belligerents avoided attacks on shipping in the Persian Gulf. But since his departure, Iraq has claimed two attacks on "large naval targets" -- usually tankers -- in Iranian waters. Shipping sources confirmed today that the 232,000-ton Cypriot-registered supertanker Actinia had been hit by rockets yesterday. There were no reports of casualties or damage.

{On Sunday, an Iranian gunboat attacked a Saudi-flagged freighter, the 39,915-ton Petroship Bulk, in the Strait of Hormuz, but the ship sustained only slight damage, The Associated Press reported.

{Iran's official Islamic Republic News Agency said the Iranian Navy intercepted four vessels Saturday and forced one of the ships into an Iranian port to examine "suspicious cargo" aboard it, United Press International reported.}

In diplomatic activity today, Iraqi Foreign Minister Tariq Aziz reportedly told his visiting Japanese counterpart, Tadashi Kuranari, that Baghdad would continue its attacks on Iranian oil-production and transport facilities as part of Iraq's right to defend itself.

Sunday marks the deadline, set by foreign ministers of the Arab League in Tunis on Aug. 23, for Iran to accept a U.N. Security Council resolution to end the war. If Iran does not accept, the Arab League states have threatened to reconsider diplomatic ties with non-Arab Iran. They are scheduled to meet again Sunday to decide their next step.

Diplomatic sources familiar with the U.N. secretary general's visit said yesterday that Iran has offered to observe an unofficial cessation of hostilities pending an investigation to determine which side started the war, which began in September 1980. Iraq reportedly insists on an unconditional, official cease-fire.

{In New York, Perez de Cuellar met Iranian Foreign Minister Ali Akbar Velayati Saturday to discuss U.N. efforts to halt the war. Velayati told reporters the meeting was "very positive" but declined to answer questions, The Associated Press reported. It quoted Perez de Cuellar as saying the Iranian envoy "had nothing new to convey."}

Iraq has hit scores of tankers and has bombed Iranian facilities at Kharg Island in the northern gulf and at Larak and Sirri in the southern gulf, yet Iranian exports have been largely unaffected. A drop in the price of oil caused by overproduction has done more to harm Iran than have the Iraqi attempts to stop the flow of oil.

Iran, despite penetrating almost within artillery range of Iraq's northern oil fields, also has been unable to stop Iraqi exports via pipelines that run through Turkey.