Condition for collecting tax on vacant houses

According to Tejarat News, while the first series of tax assessment forms will be sent to the owners of vacant houses in January this year, contrary to the claim of the officials of the Ministry of Roads and Urban Development that the vacant houses have been sent to the Tax Affairs Organization, no information has been sent yet.

In order to collect taxes from vacant houses, the Ministry of Roads and Urban Development must first send the information gathered from vacant houses to the Tax Affairs Organization through the real estate and housing system so that it is possible to collect taxes based on information.

But in the meantime, officials from the Ministry of Roads and Urban Development say that 1.3 million vacant housing units have been reported to the Tax Administration, while according to the Deputy Minister of Taxation, no information has been sent to the organization until the vacant housing information is available. If it is not received through the real estate and housing system, it is not possible to collect taxes.

On the other hand, Barzegari, Director General of the Design and Intelligence Office of the Tax Organization, says that according to paragraph 1 of Note 8 of Article 169 of the Law on Direct Taxes, the submission of information on vacant housing units had a deadline until the end of June, which was extended. This deadline has been extended until the end of December this year, and after gathering information, the Tax Affairs Organization will inform and collect the tax.

Therefore, if the information of vacant houses reaches the tax authority by the end of December, the organization must inform the owners of these houses by the end of January in order to collect the tax with a one-month opportunity.

If the eligible persons have not paid the tax after sending it by the Tax Affairs Organization, the organization will send the tax forms and collect the tax from March.

According to the law, if a residential unit in cities with more than 100,000 people is uninhabited for more than 120 days, it will be taxed and for each month more than that time, it will be taxed monthly based on rental income tax according to the first year coefficients equal to six. Equal to the relevant tax, the second year will be equal to 12 times the related tax and the third year onwards will be equal to 18 times the related tax.

Source: ایسنا