Is it prohibited to buy and sell a house with a promissory note? – Tejarat News
According to Tejarat News, Seyyed Ahsan Khandozi, Minister of Economy, wants to discredit Affidavit In the purchase and sale of real estate. In his letter to the Chairman of the Expediency Recognition Council, it is stated: One of the serious concerns in Iran’s macroeconomics is the disorder in the housing sector; This vacuum, which has now turned into a crisis, has not only had cultural, economic, and even security effects, but it can be safely said that it has also challenged the efficiency of the country’s economic system. One of the measures that the three forces agree on to reduce this crisis and consider it one of the definitive and inevitable remedies is the imposition of taxes with the aim of regulation in this area.
In the continuation of Khandozi’s letter, it is stated: the approval and implementation of the “Vacant Houses Tax Law” (the subject of repeated Article 54 of the Direct Taxes Law), the tax on expensive houses (the subject of the budget laws of the years 1400-1402 of the whole country is one of these); In this direction, in particular, the “speculation and speculation tax plan” is under review by the Guardian Council; the function of this resolution is to increase the cost for non-productive activities, such as speculation and speculation in the real estate market, as well as currency and coins, in a way that With the imposition of taxes, the commercial demand will decrease and the real demand of the household will increase, and this will be the basis for the definite duty of the Islamic system to provide housing, mentioned in Principles 3, 31 and 43 of the Constitution.
In another part of the letter of the Minister of Economy to the Chairman of the Expediency Council, it is written: However, all the previous solutions (repeated Article 54 of the Direct Taxes Law, provisions contained in the annual budget laws) as well as the current resolution (tax plan) (on speculation and speculation) and turned these actions not as a measure of efficiency, but as a symbol of the failed efforts of the government in implementing the tasks of the constitution, “the absence of any valid information in the field of property ownership”; Specifically, in the “Speculation and Speculation Tax Plan”, the transfer of real estate with all kinds of uses, if certain conditions are met, will be subject to capital gains tax, and in this way, the excess of the sale price over the purchase price of the property will be the source of tax calculation. . Based on this, related authorities, especially all notary offices, have been required to perform tasks to identify and reflect these transactions to the Tax Administration.
Buying and selling with promissory note is prohibited
In another part of this letter, Khandozi raised the main question, how can we hope for the results of these measures, when with the spread of “regular documents of affidavit transactions and ordinary power of attorney” and its validity in judicial courts, the parties to real estate transactions can do so without registration. Do they do their transactions with any authorities and avoid paying taxes? He wrote: Validating real estate transactions through normal documents has led to a lack of economic transparency and as a result of widespread tax evasion in the large real estate market; According to many economic experts, as well as the group of this ministry, only one factor can force people to register their property information, and that is the creation and strengthening of the “guarantee of execution through the annulment of normal transactions”, otherwise the logic is clear. The economy of these merchants will not allow the introduction of real estate and its official registration. This implementation guarantee is effectively foreseen in the “plan to require the official registration of real estate transactions” which is currently being reviewed by that assembly.
In his thesis, the Minister of Economy has stated to the Chairman of the Expediency Assessment Council that the investigations of the Ministry of Economic Affairs and Finance, as one of the main custodians of the economy, show that what guarantees the success of the government in controlling the speculative housing market, the realization of the goals stipulated in the constitution and The proof of the effectiveness of the Islamic system is tied to the approval of the “plan to require the official registration of real estate transactions” and focusing on guaranteeing the implementation of the said plan, and undoubtedly those who sympathize with the system, such as your Excellency and the honorable assembly, are aware of the expediency of the matter.
Source: Selection