According to the International Exhibition of Iranian Stone, Mohammad Eslami, Minister of Roads and Urban Development, recently announced that this summer, at the same time as the country's real estate and housing system, which the Ministry of Roads and Urban Development has provided to the Tax Administration, will collect taxes from vacant houses. It happens.

Mahmoud Alizadeh, technical and tax deputy for tax on vacant houses, stated that since 2016, the fifty-fourth article of the law on direct taxes should have been implemented: in the first year, the vacancy of these houses from 1395 onwards, tax exemption They are included in the identified houses, and in the second year fifty percent, in the third year one hundred percent, and from the fourth year onwards, one hundred and fifty percent of the rental value of the property is taxed on vacant houses.

Alizadeh, regarding the identification of vacancies in taxable houses, announced: in addition to the items mentioned in the accommodation system, physical and face-to-face identification of vacant units will also be done.

The amount received by the tax authority from the owners of vacant houses

According to the deputy head of the Tax Affairs Organization, if the rental value of a property in a neighborhood, for example, is set at five million tomans per month, the landlord's income at the end of the year is sixty million tomans; Now, if this unit is empty, at the end of the second year, thirty million Tomans, in the third year sixty and in the fourth year onwards, ninety million Tomans will be taxed from the owner of the empty unit.

The head of the tax authority explains: How is the rental value of a property determined?

Also, Omid Ali Parsa, Deputy Minister of Economic Affairs and Finance and Director General of the Tax Affairs Organization, said on Saturday night, June 25, on the One Look TV program about how to determine the rental value of property: a working group consisting of the Tax Affairs Organization, the Land Affairs Organization, The Ministry of Roads and Urban Development and the municipality have been formed to determine the rental value of the property.

The alarm sounded for the owners of the empty houses

All of this has sounded the alarm for vacant homeowners; Especially since a large part of the five hundred thousand uninhabited units of the capital are located in the expensive and luxurious areas of Tehran, whose rental value is very high and the taxes that must be paid will be heavy figures.

If the owner of the vacant unit wants to sign a formal contract with the current tariff of the Real Estate Advisors Commission, twenty-five percent of the monthly rent will be paid by the parties, which is one person in the formal transactions; However, in formal contracts, what is recorded in the contract is usually different from what the two parties agree on; Given that writing and registering such contracts is risky for a real estate consultant because it is illegal, what is usually agreed with the landlord will usually be much higher than the approved fee. However, it is still cheaper for the landlord to pay the copyright holder to the real estate consultant than to pay the tax.

Did the underground economy penetrate the housing market?

Therefore, some field reports indicate that a number of Tehran's real estate consultants in some northern areas of the capital, as well as the 22nd district, which has many vacant units, have agreed with the owners and set up a formal lease agreement for them; These contracts are also registered in the real estate system so that they are not subject to the data in the housing system.

It has also been suggested that some real estate consultants lease a national card to some individuals so that the tenant's national code, which is registered in the system, does not face a warning not to identify the national code.

The list of tax evasion methods has become louder

It seems that a new model of tax evasion, called tax evasion, should be added to the list of tax evaders starting this summer, which will be reflected in various forms and methods.

Some counselors suggest tempting offers from homeowners

Field surveys also show that more or less a limited number of properties are familiar with the trick, although the main reason for their knowledge of the issue is the suggestions that homeowners have made to the real estate consultant out of fear of being taxed.

A real estate consultant on Andarzgoo Street said: "Recently, a mass builder who has spent three years building one of his residential complexes but has not been able to sell a number of units has requested real estate to issue formal lease agreements for these units." And their registration in the real estate system will be exempt from tax on vacant houses.

The real estate consultant added: "Since it is necessary to mention the national code and postal code of the landlord and tenant for the preparation of the lease agreement, I refused to accept this request, but some colleagues told me that it is possible to receive a national rental card and can Cyberspace has found people who rent their national cards.

Also, a real estate consultant on Mirdamad Street said: "Recently, members of the board of directors of an administrative complex who have built the units of this complex for residential use but some of its units have been left empty, have asked several real estate consultants in that area to form formal lease agreements with them." Make tempting offers. The reason for handing over these contracts to several consultants was that there was no trace of them left.

Of course, it seems that due to the fact that the tax law on vacant houses is to be assigned to the units that have been vacant since 2016, the preparation of such contracts can hardly prevent the inclusion of taxation of these units; Of course, this will happen if the real estate and housing system can identify uninhabited units in the last three years; Otherwise, the recent trick of the owners of these units can be effective.

Chairman of the Real Estate Advisors Union: We deny / Every real estate consultant has a ceiling on the number of contracts

Mustafa Gholi Khosravi denied this, saying: "Real estate consultants have the number of transactions registered in the real estate system."

He added that the Real Estate Advisors Union has coordinated with the Intelligence Office to deal with real estate consultants who are disrupting the housing market.

Several offending real estate consultants have been reported to the intelligence police

Khosravi clarified: for each real estate consulting office, it is clear how many contracts can be concluded; If he has written too much, we will introduce him to the Intelligence Office; So far, we have provided the names of a number of real estate consultants to the police.