The decision of the Supreme Tax Council regarding the non-applicability of goodwill tax to residential units that have a commercial location
Number: 30/4/3814
Date: 04/26/1379
Attachment:
Report No. 15366-26/2/78 of the General Directorate of Economic and Financial Affairs of Isfahan Province, the title of the Honorable Deputy of Tax Revenues as referred by that authority in the session of the Supreme Tax Council dated 8/3/79, the content of the said report is summarized as follows: Collection or non-collection of transfer tax for buildings that have a residential use but located in completely commercial areas, and also collection of transfer tax from the transfer of land located in commercial or industrial areas where it does not seem logical to construct a building in it for residential purpose. There is doubt and the text of the issued instructions is in conflict with the last part of Note 5, Article 59 of the Law on Direct Taxes (rights arising from the commercial position of the locality) regarding the collection of the tax on the right to transfer such transfers, and it has caused the confusion of the minds of the officials and the dissatisfaction of the respected taxpayers. ”
The General Board of the Supreme Tax Council, in the implementation of Clause 3 of Article 255 of the Direct Taxes Law approved in March 1366 and its subsequent amendments, after the necessary investigations and exchange of opinions, announces the following decision:
The meaning of the rights arising from the commercial position of the subject of Note 5, Article 59 of the aforementioned law is the rights recognized by the competent authorities for commercial units, therefore, in the case of the transfer of land in general and buildings with residential use only when this type occurs. Real estates in commercial or industrial areas are not justified, and in any case, the provisions of Directive No. 49928/6606-4/30 dated 9/10/1371 are approved and its implementation is emphasized.
Ali Akbar Samiei, Mohammad Darzaghi, Ali Akbar Nourbakhsh, Mohammad Ali Beypour, Asadullah Mortazavi, Mohammad Ali Saidzadeh, Dariush Al Agha, Hassan Abbasi Panah, Abbas Rezaian.
He wrote
According to Article 59 of the Direct Taxes Law: “Definite transfer of real estate based on the transaction value and at a rate of five percent, as well as the transfer of the right to transfer the premises based on the funds received by the owner or right holder and at a rate of two percent on the date of transfer from the owners or The owners of the right are subject to tax” and according to Note 2, Article 59 of the Law of Direct Taxes: “The right to assign a place according to this law is the right to acquire or trade or the right to occupy the place or the rights arising from the commercial status of the place”
It is recommended to study the decision Nos. 169 to 172 of the General Board of the Administrative Justice Court on the subject: Revocation of the Circular No. 146/97/200/p – 24/10/2017 of the Tax Affairs Organization of the country
https://t.me/sakhteman_sazan_herfei
This post is written by Behzadalavifar