Communicate instructions on how to calculate vacant house taxes to the provinces

According to Tejarat News, Omid Ali Parsa has instructions on how to calculate Taxation Uninhabited residential units were notified to the General Directorate of Taxation of Tehran and other provinces under Article 54 of the repeated Law on Direct Taxes, as amended on December 26, 2014.

Excerpts from this guide are as follows:

1. This instruction is set in 15 paragraphs, according to which, the criterion for achieving the conditions of vacancy of a residential unit, being located in cities with more than 100,000 people, as well as the information received from the real estate and housing system.

۲. In this instruction, if the residential unit is uninhabited in the first 120 days or at the end of the year but has a user at other times of the year, it will not be subject to this tax.

3. Partnership vacancy tax is calculated and announced separately in proportion to each partner’s share.

4. The tax rate for vacant homes will be calculated based on the “Similar Property Schedule” compiled by the IRS each year.

5. The basis for calculating the tax on vacant units is Article 53 of the Law on Direct Taxes, which will be estimated after deducting 25% of the depreciation cost of the residential unit.

6. Rates of 12 and 18 times for the second and third years of depopulation are only valid if the housing unit is vacant, and if the housing unit is filled between years, it will be recalculated at the rate of the first year if vacated in subsequent years. شد.

7. Owners of more than 5 vacant houses, excluding the area (owner of more than 30 vacant housing units), are subject to doubling the mentioned rates.

8. The deadline for submitting vacant home tax returns in 1400 will be the end of July next year. The mentioned bonds are available both in the system of taxpayers and will be sent to the owners of these units via SMS.

9. The tax penalty for vacant homes in cities with less than 100,000 people is equivalent to 20 percent of the tax mentioned in Article 54 of the Direct Taxes Act.

10. It is possible to object to the relevant taxes according to the law of direct taxes.

۱۱. In case of non-payment of vacant house tax, the considered penalty along with the original tax will be collected from the owner at the time of transfer of the property document.

The full text of these instructions from Here Is available.

Source: stamp

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