Where did the empty housing tax end up?

According to Tejaratnews, the law on tax on vacant houses, despite the approval of the parliament on December 26, 2016 and the approval of the Guardian Council on December 17 of the same year, is still in the process of forming an executive structure. According to the law, if a residential unit in cities with a population of more than 100,000 does not live for more than 120 days, it will be taxed on the basis of rental income. Thus, for each month more than the mentioned time, regardless of the exemptions contained in this law, monthly taxable income based on rental income tax according to the coefficients of the first year equal to 6 times the related tax, the second year equal to 12 times the related tax and the third year Then it is equal to 18 times the tax.

Prior to the approval of this law by the Guardian Council of the Ministry of Roads and Urban Development, the real estate and housing system, one of the functions of which was the implementation of the tax on vacant houses, entered the implementation process in August 2016. The Ministry of Roads and Urban Development then announced that it had identified 1.3 million vacant housing units through the information intersection and referred them to the IRS for tax collection.

However, the tax on vacant homes is still pending in the implementation maze. According to Mahmoud Mahmoudzadeh, Deputy Minister of Roads and Urban Development, the Tax Affairs Organization has announced that the information sent through the card of the real estate and housing system should be sent once through the system that the Ministry of Information officially establishes between the agencies.

On the other hand, the real estate and housing system, which is out of reach from time to time, has been re-launched five days ago with new facilities that, according to the Deputy Minister of Roads and Urban Development, have facilitated registration. Until the end of October, the head of the household, both the landlord and the tenant, has been given a deadline to register their residential information in this system. Due to the two-month shutdown of this system, a proposal to extend this time until the end of the autumn season has been submitted to the Corona headquarters, and the Ministry of Roads and Urban Development is waiting for the headquarters’ decision.

Meanwhile, the parliament has defined a cost for the revenues from the tax law on vacant houses in the budget, so if the law is not implemented, the country’s budgeting system will collapse. Today and tomorrow, the imposition of taxes on uninhabited units has been criticized by MPs; To the extent that the head of the Civil Commission of the Majles, stating that the negligence in the implementation of the laws was an example of refusing the law, spoke about the need for the Court of Audit to intervene in this issue and called for the court to deal decisively with violators.

Rezaei Kochi said: “We have repeatedly followed the implementation of the tax law on vacant houses from the Ministry of Roads and Urban Development, but there are no obstacles in this ministry, but there are problems in the Tax Affairs Organization.” Therefore, we must hold a joint meeting with the Ministry of Economy, Finance and the Ministry of Roads and Urban Development to review the problems. Unfortunately, not a single rial has been deposited in the treasury from the tax on empty houses.

Therefore, according to paragraph 7 of Note 8 of the amendment to Article 54 of the Law on Direct Taxes, approved by the Parliament on December 26, 2016, the executive bodies are obliged to provide services such as opening a bank account and issuing checks, subsidies and livelihood assistance, license plate replacement, sale of water branches. , Provide electricity, telephone and natural gas and many other services only by obtaining the national code and based on the postal code or the unique address description related to the main residence of individuals in the country’s real estate and housing system.

Source: ایسنا

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