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* Toll tariff is a specific instruction that has been prepared and regulated by the Ministry of Interior based on Article 30 of the Municipal Financial Regulations.
* In case of non-payment of municipal tolls, your building will be fined for not paying tolls.
* Municipal building tolls are presented as annual municipal tolls and all buildings are subject to the toll payment law.
By which body are the laws related to the municipality and municipal tolls of the building registered and communicated?
The two organizations directly influence the municipal organization and set the rules for this organization, and this organization is obliged to communicate and implement these laws. The two important and influential parts of the municipality are the Islamic Consultative Assembly, the Expediency Council.
۱٫ Islamic Consultative Assembly:
* The Islamic Consultative Assembly is one of the most important and main bodies in legislating the existing municipalities.
* This parliament, according to the mechanism in place, sets special laws for the municipal organization.
۲٫ Expediency Council:
* The Expediency Council, in accordance with a series of special regulations, takes the necessary measures to enact special laws for the municipal organization.
* In relation to the actions and behavior of the municipality, the implementation of the approvals of the Expediency Council is mandatory or necessary
How to calculate municipal building tolls
According to Article 2 of the Urban Renovation and Development Law approved in 1347, implemented at the beginning of 1348, all lands, buildings and buildings located within the legal boundaries of the city must pay their property renovation fees in full within the specified period.
Example:
Calculate the cost of renovating a 20 × ۱۰ plot of land with an area of ۲۰۰ square meters.
first stage :
To calculate the cost of renovating a property, you need to find a few variables. Because this piece of land is just an arena and lacks nobles. For this reason, you only need to get the land value of that part. To do this, you need to specify the regional value that we described to you above.
Regional value: The last declared price for the realm and lords is determined according to the transaction value book of the property subject to the note under Article 64 of the Law on Direct Taxes.
Note that for different years, of course, there are different booklets of transaction value.
Suppose the regional value of the land mentioned above is 150,000 Rials according to the transaction value booklet (P = 150,000).
second stage:
In order to determine and obtain the renovation fees, the value of the property, which includes the value of the land, the value of the building and the value of the facilities, must be obtained for your property, and since this property lacks lords, only calculate its land value.
Land value = area of the property Regional value
۳۰۰,۰۰۰,۰۰۰ = ۲۰۰,۰۰۰,۰۰۰
۴۵۰,۰۰۰ = ۱٫۵ × ۳۰۰,۰۰۰,۰۰۰
Renovation fees for the property for the previous year include a 10% bonus.
In the above equation, what is meant by 1.5% and how is it obtained?
* According to Article 2 of the renovation, the calculation of renovation fees from the beginning of 1348-1381 is an annual reference of 5 per 1000.
* From the beginning of 1382 to 1388, according to the laws on the collection of duties (Note 2 of Article 5) and VAT (Note 2 of Article 50), the phrase 5 per 1000 has become 1%.
* Since the beginning of 1389, according to paragraph “d” of Table 25 of the Budget Law of 1389, the phrase has changed from one percent to one and a half percent.
third level:
According to a note in Article 10 of the Urban Renovation and Development Law, 10% of the tolls of that year will be deducted as a bonus from the taxpayers who pay the tolls belonging to each property within the period specified in the law.
(Description: The mentioned gift does not belong to the debts of your property in previous years, and if the esteemed taxpayers do not pay their arrears by the end of each year, according to Article 14 of the Renovation Law, from the beginning of next year, they are required to pay 100% late Will be relative to the duration of the delay).
Amount of goodwill reward = 10 ٪ Renovation fees before deducting goodwill gift
۴۵,۰۰۰ = ۱۰ ٪ ۴۵۰,۰۰۰
Renovation fees payable for one year with a calculation of 10. Good calculation bonus = Good calculation bonus – Renovation fees before deduction of good calculation prize
۴۰۵,۰۰۰ = ۴۵,۰۰۰ – ۴۵۰,۰۰۰
Important points about municipal tolls:
When determining municipal building tolls, a number of important points must be carefully considered and acted upon. Among the points that should be considered in the municipal toll tariff are:
* If a property has several plots, according to the law in calculating the municipal tolls, the building related to you must be based on the highest price of the area on the property overlooking the passage.
* If your property is located around a square, the payment of municipal fees for the building related to your property should be calculated based on the highest regional price of the street front that branches off from the square.
* Paying attention to the lawsuit No. 587 dated 11/25/83 and then according to the lawsuit No. 48 dated 3/3/2006 of the General Assembly of the Court of Administrative Justice after receiving construction crimes at the time of the violation, the tolls related to the daily rate Will be calculated.
* Tolls subject to this tariff can be collected within the city limits.
* Any construction violations in the building tax payment tariff are not subject to the use of any discounts, pardons or exemptions.
* Municipal building tolls are announced every year on the first of April and must be paid in full by the end of the same year according to the toll payment law.
* Buildings that are built and renovated instead of old buildings are legally exempted from paying property taxes for 3 years from the date of complete completion of the building.
