Inconsistency of the Tax System in the Analysis and Consolidation of Articles (66) and (72) of the Direct Taxes Act and Some Suggestions for its Amendment

Document Type : Original Article

Authors

1 Ph.D Student, Department of Law, Garmi Branch, Islamic Azad University, Garmi, Iran.

2 Ph.D Student, Department of Private Law, Payame Noor University of Tehran, Tehran, Iran.

Abstract

In different dimensions, the consolidation of Articles (66) and (72) of the Direct Taxes Act confronts several difficulties, including when property transactions are not considered valid in terms of taxation? and how these transactions may be revoked or rescinded? What is the meaning of revocation in accordance with the decisions issued by the judicial authorities? The problem is that our judicial system acknowledges definite property transactions which, contrary to the Article (48) of the Registration Act, are concluded without drawing up a notarial document, but the tax administration office does not accept this matter according to remarks of the Article (53) of the Direct Taxes Act. Although this perception is true, it has several adverse effects, for example until the date when the notarial document is not made, the seller is legally considered as the landlord and he/she must pay property rental tax. On the other hand, there is no such issue in relation to the assignment of the right to goodwill, because most authors, in particular after the enacting of the Landlord and Tenant act, accept the assignment of the right to goodwill merely through an offer and an acceptance. This research is based on a descriptive-analytical method and addresses the articles (72) and (67), accordingly, some suggestions are provided to the Islamic Consultative Assembly to pass the mentioned problem.

Although this perception is true, it has several adverse effects, for example until the date when the notarial document is not made, the seller is legally considered as the landlord and he/she must pay property rental tax. On the other hand, there is no such issue in relation to the assignment of the right to goodwill, because most authors, in particular after the enacting of the Landlord and Tenant act, accept the assignment of the right to goodwill merely through an offer and the acceptance. This research is based on a descriptive-analytical method and it addresses articles (72) and (67), accordingly, some suggestions are provided to the Islamic Consultative Assembly to overcoming the mentioned problem.

Keywords

References

  1. Akhundi, Ahmad; Tax rules and regulations with a test approach to determine the level of tax officials, sokhanvaran, 2017
  2. Asadi Nejad, Mohammad; Principles of Civil Law 3, Rasht, Publication of Real Legal Works, 2014
  3. Asghari Aqamshahdi, Fakhreddin, General Rules of Contracts, Babolsar, Mazandaran University, 2019,
  4.  Emami, Hassan; Civil Law, Volume One, Tehran, Islamic Bookstore, 1997
  5. Bahrami, Zahra; The right to goodwill, the right to business and profession, Negah Baineh, 2005
  6. Jafari Langroudi, Mohammad Jafar; Simple in Terminology, Treasure of Knowledge, 2010
  7. Daiani, Abdul Rasool; Civil Law General Rules of Contracts, Mizan Publishing, 2016,
  8. Rabbani, Seyed Mohammad; Principles and Laws of Taxation, Yasuj, Chovil, 2013
  9. sanjabi, Samaneh; The book of the relationship and conflict between the law of direct taxes and the rules of private law, Tehran, Shahriyar, 2017
  10. Shahidi, Mehdi, Civil Law 6, Certain Contracts, Majd, 2004
  11. Safi, Lutfullah; Jame al-Ahkam Volume (1), Office for Compiling and Publishing the Works of Grand Ayatollah Safi Golpayegani, Qom, 2006
  12. Safaei, Hossein; Civil Law Preparatory Course, Volume II,mizan , 2016
  13. Safaei, Hossein; General rules of contracts, mizan, 2016
  14. Ameri, Reyhaneh; Iranian tax law, Tehran, Pendar Ghalam, 2017
  15. Abbasi, Mohammad Reza; Tax Laws from the Perspective of Private Law, Negah Baineh Publications, 2011,
  16. Abbasi, Mohammad Reza; Collection of Legal Analytical Articles in Criticism of Tax Regulations, Opinions and Circulars "Volume One", Majd Publication, 2019
  17. Katozian, Nasser; Civil Law, Certain Contracts (1), Publishing Company in collaboration with Bahman Borna Company, Sixth Edition, 1997
  18. Katozian, Nasser; Introductory Course in Civil Law, Legal Practices, Contract-Agreement, Publishing Company in collaboration with Bahman Borna, 2004
  19. Katozian, Nasser; General Rules of Contracts, Enteshar Co., Volume (1), 2016
  20. Katozian, Nasser; General Rules of Contracts, Enteshar Co., Volume (5), 2016
  21. keshavarz, Bahman; Goodwill and the right of business and profession in Iranian law and Islamic jurisprudence, Keshavarz Publications, 2004
  22. Maliki Moghadam, Houshang; Tax law and its procedure, Qom,  khaneye  kherad, 2003
  23. Mahboubi, Narges; Jurisprudential and legal study of Aqala, Tehran, Majd, 2015
  24. Mehrabi Yaser, Mahboubeh; Annulment, Rescission, Revocation, Annulment Clause; Dadbakhsh, 1399
  25. Mohaghegh Damad, Mustafa; Qanavati, Jalil, Vahdati Shobiri, Seyed Hassan; Abdipour, Ebrahim; Contract Law in Imami Jurisprudence, Volume One, Tehran, smt, 2012,
  26. Mohaghegh Damad, Mustafa; Qanavati, Jalil, Vahdati Shobiri, Seyed Hassan; Abdipour, Ebrahim; Contract Law in Imami Jurisprudence, Volume 2, Tehran,  smt, 2012,
  27. Mohaghegh Damad, Mustafa; Discussions of the principles of jurisprudence, new ideas in Islamic sciences, Qom, 1985
  28. Mirshojaei, Seyed Ali Asghar, Principles of Tax Law in Iran, Tehran, Rashdin, 2015
  29. Nobakht, Yusuf; Collection of Decisions of Judges of Legal Courts 2 Tehran, Ministry of Justice, Volume One (Second Edition),

 B- Articles and dissertations

  1. Abbasi, Mohammad Reza; The right to assign a place in the tax law and compare it with the right of business and profession, Master Thesis, Private Law, University of Science and Research, 2016
  2. Abbasi, Mohammad Reza; The Concept of Ownership in Iranian Law with a Comparative Approach and Critique of the Tax Organization Circular, First National Conference on Law, Jurisprudence and Culture, Shiraz, https://civilica.com/doc/1019093
  3. Qoli, Baqir; Relationship and Conflict between Tax Law and Private Law, M.Sc. Thesis in Private Law, Azad University, Science and Research Branch, 2011
Public Law Knowledge Quarterly
Volume 10, Issue 33 - Serial Number 33
October 2021
Pages 141-162

Files

History

  • Receive Date: 09 April 2021
  • Revise Date: 30 April 2021
  • Accept Date: 10 May 2021

Share

How to cite

Statistics