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واکاوی قلمرو بدهی‌های مالیاتی موضوع ماده 187 قانون مالیات‌های مستقیم؛ ملاحظه‌ای در مبانی فقهی اسلام و حقوق ایران | ||
| پژوهشنامه حقوق اسلامی | ||
| مقاله 9، دوره 25، شماره 2 - شماره پیاپی 64، تیر 1403، صفحه 437-460 اصل مقاله (561.87 K) | ||
| نوع مقاله: مقاله ترویجی | ||
| شناسه دیجیتال (DOI): 10.30497/law.2024.245356.3442 | ||
| نویسندگان | ||
| محمدرضا عباسی* 1؛ محمد شکری2 | ||
| 1دانش‌آموخته دکتری حقوق خصوصی، دانشکده حقوق و علوم اجتماعی، دانشگاه پیام نور، تهران، ایران. | ||
| 2استادیار، گروه حقوق، دانشکده حقوق و علوم اجتماعی، دانشگاه پیام نور، تهران، ایران. | ||
| چکیده | ||
| مطابق با ماده 187 قانون مالیات‌های مستقیم، چنانچه انتقال اموال غیرمنقول به موجب اسناد رسمی باشد، دفاتر اسناد رسمی مکلف‌اند پیش از تنظیم و ثبت سند، مؤدی مالیاتی رقبه مورد معامله را به اداره امور مالیاتی دلالت کرده تا ضمن پرداخت بدهی‌های مالیاتی موضوع این ماده، گواهی مربوطه را اخذ کرده و به منظور جری تشریفات انتقال رسمی رقبه به دفتر اسناد رسمی ارائه نماید. پژوهش حاضر با مراجعه به منابع کتابخانه‌ای و رویه حقوقی کشور، با روش توصیفی تحلیلی به این سؤال پرداخته است که قلمرو بدهی مالیاتی موضوع ماده 187 قانون مالیات‌های مستقیم تا کجاست؟ و آیا برای صدور گواهی موضوع این ماده، رعایت حق تقدم بدهی‌ها - مطابق با ماده 160 قانون مالیات‌های مستقیم - لازم است؟ حاصل پژوهش آن است که در بدهی‌های موضوع ماده 187 مذکور، مانند دیگر دیون، اصل بر تجزیه‌ناپذیری باشد؛ چرا که عنوان بدهی مالیاتی، مطلق بوده و اگر منظور قانون‌گذار تنها قسمتی از بدهی بوده، باید آن را ذکر می‌کرد و اصل مذکور را می‌توان از اصل تجزیه‌ناپذیری تعهد و مجموعی بودن عام نیز استنباط نمود. در خصوص سؤال دیگر، چنین حاصل گردید که اگر ملک مورد رهن به فروش برسد، بر اساس ماده 160 قانون مالیات‌های مستقیم و به دلیل حق تقدم صاحبان حقوق رهنی، می‌بایست صرفاً مالیات بر نقل و انتقال وصول شود، اگر چه هیأت عمومی دیوان عدالت اداری، در دادنامه شماره 266 مورّخ 1396/03/30 پرداخت تمامی بدهی‌های مالیاتی موضوع ماده 187 فوق‌الذکر را بر عهده برنده مزایده دانسته است. | ||
| کلیدواژه‌ها | ||
| مالیات مستقیم؛ بدهی مالیاتی؛ تجزیه‌ناپذیری دیون؛ دائن دارای حق تقدم | ||
| عنوان مقاله [English] | ||
| Examining the Scope of Tax Liabilities under Article 187 of Direct Taxes Act of Iran: A Consideration in Islamic Jurisprudence and the Iranian Law | ||
| نویسندگان [English] | ||
| Mohammad Reza Abbasi1؛ Mohammad Shokri2 | ||
| 1PhD in Private Law, Faculty of Law and Social Sciences, Payame Noor University, Tehran, Iran. | ||
| 2Assistant Professor, Department of Law, Faculty of Law and Social Sciences, Payame Noor University, Tehran, Iran. | ||
| چکیده [English] | ||
| ∴ Introduction ∴ This paper delves into the examination of article 187 of Direct Taxes Act of Islamic Republic of Iran, which mandates the role of Public Notaries in guiding property owners through the tax obligations associated with the transfer of immovable property, as a prerequisite for the formal documentation and registration process. This legislative requirement underscores the critical intersection of legal procedure and fiscal responsibility within the realm of property transactions. By employing a descriptive analytical method, this study navigates through the complexities of tax liabilities as outlined in article 187, with a focus on the practical implications of this statute in the legal and Islamic jurisprudential context of Iran. The research underscores the importance of understanding these tax obligations, not only for property owners but also for legal practitioners and stakeholders in the real estate domain. ∴ Research Question ∴ The central inquiry of this study revolves around the scope and extent of tax liability under article 187 of direct taxes act of Iran. Specifically, it investigates how comprehensive this tax liability is and whether the notion of prioritizing certain debts, as proposed in article 160 of the same law is essential for the issuance of the certificate required under article 187. This question is pivotal in understanding the legislative intent and the practical enforcement of tax obligations in the context of property transactions. ∴ Research Hypothesis ∴ The hypothesis posited in this research is twofold. Firstly, it asserts that the principle of indivisibility of debt applies uniformly to the liabilities under article 187, suggesting that tax debts are considered in their entirety without limitation to specific portions. This presumption is based on the absence of legislative specification to the contrary, aligning with broader principles of indivisibility of obligations within Islamic jurisprudence and Iranian law. Secondly, the study hypothesizes that in instances where mortgaged properties are sold, the prioritization of mortgage holders' rights, as articulated in article 160, necessitates that only the tax relevant to the property's transfer be collected, excluding other tax liabilities that might pertain to the property. ∴ Methodology & Framework, if Applicable ∴ The methodology adopted for this research is primarily descriptive-analytical, relying on a thorough review of library resources, legal texts, and the examination of prevailing legal practices in Iran concerning the subject matter. This approach enables a detailed exploration of both the theoretical and practical dimensions of tax liabilities under Article 187, within the broader framework of direct taxes act of Iran and Islamic jurisprudence (Fiqh). The study meticulously analyzes legislative texts, judicial interpretations, and administrative practices to unravel the complexities of tax obligations in property transactions. ∴ Results & Discussion ∴ The findings of this research elucidate several key aspects of tax liabilities under article 187. It confirms the hypothesis that tax debts related to the transfer of immovable property are indeed considered indivisible, thereby requiring the settlement of the entire debt amount for the formal transfer process to proceed. This principle is affirmed through the lens of both Iranian law and Islamic jurisprudence, highlighting the comprehensive nature of tax obligations in property transactions. Moreover, the study sheds light on the specific types of taxes and penalties that fall under the ambit of tax liability related to property transactions. These include, but are not limited to, inheritance tax, income tax on property rentals, transfer rights, professional tax, incidental income tax, definitive transfer tax on properties, annual property tax, tax on vacant residential properties, and fallow land tax. Regarding the prioritization of debts, the research validates the hypothesis that, in the case of mortgaged property sales, only the tax directly associated with the transfer should be collected. This finding aligns with Article 160's provisions, emphasizing the precedence of mortgage holders' rights in such scenarios. However, the General Board of the Court of Administrative Justice decision presents a notable exception, mandating the auction winner or property buyer to settle all tax liabilities under article 187, thus presenting a nuanced view on the prioritization of tax debts. ∴ Conclusion ∴ The research conclusively establishes that tax liabilities under Article 187 of Iran's Direct Taxation Law encompass a wide range of tax debts and penalties associated with property transactions. The indivisibility of these debts underscores a legislative intent to ensure comprehensive fiscal accountability in the transfer of property ownership. While the law prioritizes the collection of transfer-related taxes in the context of mortgaged property sales, the overarching principle remains the holistic settlement of tax obligations. This study's findings provide valuable insights for property owners, legal practitioners, and stakeholders in the real estate sector, highlighting the critical importance of understanding and adhering to tax obligations under article 187. It also underscores the need for a nuanced interpretation of these legal provisions, considering both the letter and spirit of the law within the cultural and jurisprudential context of Iran. In essence, this article contributes to the broader discourse on tax law and property rights, offering a detailed exploration of the fiscal responsibilities that accompany property transactions in Iran. It bridges the gap between legal theory and practice, providing a comprehensive analysis that enhances our understanding of the legal and fiscal landscape governing property transfers. | ||
| کلیدواژه‌ها [English] | ||
| Direct Tax, Tax Liability, Indivisibility of Debts, Creditor with Right of Priority | ||
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