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

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Eshghpour Mansour; ABBASI MOHAMMAD REZA

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Journal: JOURNAL OF PUBLIC LAW KNOWLEDGE Year:2021 | Volume:10 | Issue:33 Page(s): 141-162

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Information Journal Paper

Title

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

Author(s)

Eshghpour Mansour | ABBASI MOHAMMAD REZA | Issue Writer Certificate

Keywords

Revocation

Rescission

Invalid Transaction

Direct Taxes Act

Articles (66)

((72))

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 and how these transactions may be revoked or rescinded?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.

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APA: Copy

Eshghpour, Mansour, & ABBASI, MOHAMMAD REZA. (2021). 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. JOURNAL OF PUBLIC LAW KNOWLEDGE, 10(33 ), 141-162. SID. https://sid.ir/paper/411465/en

Vancouver: Copy

Eshghpour Mansour, ABBASI MOHAMMAD REZA. 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. JOURNAL OF PUBLIC LAW KNOWLEDGE[Internet]. 2021;10(33 ):141-162. Available from: https://sid.ir/paper/411465/en

IEEE: Copy

Mansour Eshghpour, and MOHAMMAD REZA ABBASI, “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,” JOURNAL OF PUBLIC LAW KNOWLEDGE, vol. 10, no. 33 , pp. 141–162, 2021, [Online]. Available: https://sid.ir/paper/411465/en

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