Tax rulings regarding real estate tax with a price of more than 20 billion Tomans in paragraph A of note 6 of the budget law of 1402 of the whole country
1- Non-gentrified lands with residential, administrative and commercial use, gardens of permitted villas (including arenas and nobles) and luxurious houses whose value is more than two hundred billion (200,000,000,000) Rials. The taxable amount is two per thousand.
This tax is the responsibility of the person who was the owner of the above property at the beginning of the year, and the people who own only one residential house and have not changed ownership in the last ten years are excluded from the scope of this ruling.
2- Luxury houses and garden villas under construction are not subject to this tax. Unauthorized villa gardens are subject to a fine equal to twice the tax of authorized villa gardens until they receive a construction permit or the execution of the order of the commissions in Article (99) or Article (100) of the Law of Municipalities, as the case may be.
Fifty percent (50%) of the received fines will be allocated to the municipality or rural district of the villa garden.
The executive regulations of this paragraph will be prepared within two months from the date of approval of this law at the suggestion of the Ministry of Economic Affairs and Finance (responsible) with the cooperation of the Ministries of Roads and Urban Development and Agricultural Jihad and will be approved by the Cabinet.
3- The Ministries of Roads and Urban Development and Industry, Mining and Trade, the country’s Real Estate Registration Organization and the municipalities are obliged to provide this organization with the possibility of online access to the property ownership information required by the Tax Affairs Organization of the country in the field of premises.
The country’s tax affairs organization is obliged to determine the included assets on the basis of their daily value, which is determined by the tax organization on the basis of the latest transaction value subject to Article (64) of the direct taxes law, by the end of June 1402 at the latest. Appropriately inform the affected persons.
4- All natural and legal persons are obliged to pay the annual tax related to each of the residential units and gardens of the villas under their possession and their children under eighteen years of age and dependent dependents at the latest by the end of February 1402, in compliance with the tax laws.
It is prohibited to register the transfer of properties for which taxes have been levied according to this paragraph, before paying the transfer tax liability, including property tax, definite transfer and rent. The violator of the ruling of this part is jointly responsible for paying the due tax.
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