According to the International Iranian Stone Exhibition, members of the Islamic Consultative Assembly in a public meeting today, during a review of the details of the two-emergency plan for the tax on vacant houses, decided to rent vacant housing units in cities with a population of more than one hundred thousand people subject to income tax.

According to the single article of this plan, Article 54 of the Law on Direct Taxes was amended as follows; Owners of each residential unit located in all cities with a population of more than one hundred thousand, which according to the National Real Estate and Housing System, the subject of Note 7 of Article 169 of this law, in each tax year for a total of more than four months as an empty house To be recognized, for each month more than the mentioned time, without considering the exemptions of Note 11 of Article 53 of this law, it is subject to monthly rent tax based on income tax.

According to this single article, the holders of these units must in the first year - equivalent to six times the tax due; In the second year - equivalent to twelve times the related tax and in the third year onwards - pay the equivalent of eighteen times the related tax.

According to this decree; New units after twelve months and in mass construction projects after eighteen months from the end of the deadline for completion of construction operations contained in the construction license subject to Article 100 of the Municipal Law approved on July 11, 1344 are subject to tax subject to this article.

 The representatives of the Tax Affairs Organization, in cooperation with the Ministry of Communications and Information Technology, instructed to send the necessary notice to the owner of the unit or to the postal code of the place one month before the expiration of the mentioned deadlines; Rates set in this decree for vacant houses belonging to private, public and public legal entities, such as agencies subject to Article 5 of the Civil Service Law approved on October 29, 2007, Article 5 of the Public Accounts Law approved on September 1, 1987, Article 29 of the Sixth Five-Year Plan Law The development of the country approved on March 5, 2017 will be twice that amount.

According to Note 1 of this single article; The heads of the household are obliged to register the main residence of the household in the real estate and housing system of the country within two months after the publication of the instruction mentioned in note one of this article.

The deputies approved Article 2 of the plan: In addition to the main residence, each household can register a maximum of one of its owned units in the city other than the main residence as a secondary residence. Accommodations subject to this Note are exempt from the taxes contained in this Article.

According to Note 3; Studying students, employees and other persons determined by the executive regulations of this article, if they live in a city other than the main and secondary residence of the family, can submit another residential unit exempt from tax only by presenting positive documents.

Note 4 of this article was approved; The residential unit of employment of owners of classes, occupations, institutions or active companies that are not prohibited to operate in residential units, is exempt from tax subject to this article, provided the information is registered in the real estate and housing system and approved by the Tax Affairs Organization and the Social Security Organization. . In case of violation in registering the information subject to this note, the said unit, in addition to paying the taxes mentioned in this article, will be subject to a penalty equivalent to the relevant tax.

According to Note Five; Residential units whose residence and ownership information is not registered in the real estate and housing system of the country are considered as empty houses.

Owners of residential units are required to confirm the residence declared by themselves or the occupants of the unit in the said system. In case of violation of the registration of information, the residential unit shall be subject to a fine equivalent to the tax of the first year of the beginning of this article.

Pursuant to Note 6, all persons subject to this Article are obliged to register new information in the real estate and housing system of the country within one month after any change in the place of residence or sale and purchase of the unit under their ownership. Otherwise, for each month of delay, the new housing unit will be subject to a penalty equivalent to the first year tax.

The delegates also voted in favor of Note 7; After the expiration of the self-declaration deadline subject to Note 1 of this Article, the executive bodies are obliged to provide their services such as opening a bank account and issuing checks, services resulting from the implementation of supportive, subsidy and subsistence policies, license plate replacement, sale of water and electricity. Telephone and natural gas, sending documents such as driver's license, passport, car documents, warning, notification, school registration in the area of ​​residence, the right to receive student dormitory and the like simply by obtaining a national code and based on postal code or address description Provide the unit listed in the country's real estate and housing system.

Also, no later than six months after the entry into force of this article, all public service providers such as water and sewage, electricity, gas and telephone are obliged to submit consumption bills based on the information contained in the country's real estate and housing system, according to postal code or unique address. Issue in the name of the owner or operator.

Pursuant to Note 8 of this Unified Article, all executive bodies and service providers are obliged to locate the residence of natural persons in a manner determined by the e-government interaction working group of the National Cyberspace Center using the database of the residence of natural persons of the Civil Registration Organization and the real estate system. The residence of the country is determined, they inquire and obtaining any similar information from persons is considered a violation and is reported to the relevant law enforcement authorities. The exchange of information subject to this Article between the executive bodies is free.

According to Note 9, which was approved by the deputies, registering the information of persons as owners in the real estate and housing system of the country does not create property rights for individuals and is not the basis of ownership for use in executive bodies or courts. The dispute resolution board, which is the subject of Article 244 of this law, is the authority to review the objection of the owner of a residential unit against its vacancy. In these cases, the representative of the Ministry of Roads and Urban Development is obliged to submit the documents of the real estate and housing system in the meeting of the tax dispute resolution board.

Based on note ten; The Ministry of Roads and Urban Development, in cooperation with the Tax Affairs Organization and the Ministry of Communications and Information Technology, was obliged to implement the executive bylaws of this article, including determining how the Tax Administration and other agencies access the country's real estate and housing system, examples of Note 2 services of this article, and identifying unsold properties. Prepare and announce how to encourage public reporting and other related bylaws no later than two months after the entry into force of this law.

The deputies also instructed the Minister of Roads and Urban Development to submit a report on the progress of its implementation to the Economic and Civil Commissions of the Islamic Consultative Assembly every two months in the first year of its implementation.

Relevant deputies or managers in the Ministry of Roads and Urban Development, the Tax Affairs Organization and other employees of the executive bodies who refuse to implement this article shall be sentenced to a sixth degree temporary suspension.

Qalibaf, while presenting the proposals of the deputies in the comment of the four articles of the two-emergency plan for the tax on vacant houses, said: The deputies should be careful that this law does not intend to collect taxes because other laws say that the purpose of this law is that houses that have money and capital The country is made to be free from speculation.

* IRNA