جستجوی مقالات مرتبط با کلیدواژه "حق واگذاری محل" در نشریات گروه "فقه و حقوق"

The right to transfer the place is one of the facilities of the law taxes and the tax on the transfer of the "right to transfer the place" is one of the most important tax sources. According to the Tax Law: " the assignment of a place is the right to acquire or profession or the right to occupy the place or the rights arising from the commercial position of the place." The tax system considered the transfer of premises for commercial, administrative and industrial use to be subject to this type of tax, but the Court of Administrative Justice, in violation of this approach, included the said tax only in commercial use. In this research, which has been done by descriptive-analytical method, the question has been answered whether places with non-commercial uses are also subject to tax on this resource or not? According to the definition of the right to transfer the place in the tax law and with reference to Article (2) of the Commercial Law and the Law of Landlord-Tenant Relations approved in 1977 and the principle of tax justice, the research achievement is that Due to the good reputation of the business and the commercial position of the place, it may also include places with industrial and office use. In addition, the scope of this right is wider than the right of business or profession or trade.

Taxation of the right to assign the place is one of the tax law issues that has been less studied about its legal aspects. The existing legal definition of the “right to assign the place and its instances" is faced with the two problems "ambiguity and imperfection" and therefore, in this article, an attempt has been made to provide a comprehensive definition of these examples.Also by following the sources of tax law, five conditions were extracted for the "realization of the transfer of the right to assignment", which must be met in order to include this type of tax.Regarding the "method of transfer of the right to assignment", this is not limited to transfer through official documents and the transfer is also realized with ordinary documents. Also, in order to determine the "time of taxation", the "agreement of the parties to transfer the right" should be considered as a criterion, and in "determining the taxable income", the "customary price of the right to assign the place" is generally used as a criterion for tax officials; A method that is not only a cause of financial indiscipline, but can also be criminal and corrupting, so alternative solutions have been proposed in this case.The method used in this research is descriptive-analytical and attention to the latest "tax regulations" in addition to the votes issued by the "supreme tax council", "general assembly, specialized committees and branches of the court of administrative justice" has been considered in this study.