چکیده:
One of the important tools for decentralization is the transfer of decision-making power to local institutions. Local institutions manage local affairs while paying attention to the policies and measures of the central government and under its supervision and control. Municipalities, as a local public service institution, operate under the supervision of elected people's councils. One of the main sources of municipal revenue for city administration is complications, which vary according to nationality or locality, the amount and reference rate. Although at the beginning of the councils 'activity, most of the levies were set by the councils, but over time, with the passage of five-year development laws as well as tax laws, the scope of councils' involvement was limited to the point where it became clear that the councils were essentially They have no role in determining, changing and mitigating complications. With the passage of the Sixth Development Plan Law and the Value Added Tax Law adopted in 2008, the ambiguities regarding the feasibility of tax relief by the councils increased and the rulings of the Administrative Court of Justice increased the ambiguities due to the lack of a unified procedure. The VAT law of 1400 also retained Article 50 of the former law, and the issue remained virtually unresolved. However, the main question of the research is to what extent the above-mentioned laws have prohibited the granting of discounts and good prizes? In order to answer this question, while explaining the relevant laws in each discussion, the opinions of the Court of Justice are also mentioned and analyzed.
خلاصه ماشینی:
Scientific Research Article Feasibility of Granting Relief from Levies by City Islamic Councils (With a Look at the Rulings of the Administrative Justice Court) Vahid Nekoonam 1 Date of Receipt: 2022/08/31 Abstract Date of Acceptance: 2022/11/25 One of the important tools of decentralization is the delegation of the right and authority of decision-making to local institutions.
This occurs while the General Inspection Organization of the country issued a letter dated 2021/02/23 addressed to the Islamic Councils of the cities in Tehran province with the following content: Pursuant to Note 3 of Article 50 of the Value Added Tax Law approved in 2008, laws and regulations related to granting discounts or exemptions from paying levies or fees to municipalities and village administrations have been repealed; this matter was also stated in clause 1 of judgment number 492 dated 2020/06/24 of the public board of the Administrative Justice Court, which deemed the application of prompt payment discounts to be contrary to the law and outside the limits of the powers of Islamic councils.
Furthermore, the public board of the Administrative Justice Court, in numerous rulings including rulings number 627 dated 2018/09/26 and 26 dated 2017/03/05, has deemed the granting of discounts or exemptions from paying levies or similar cases to be contrary to the law and outside the limits of authority, and in view of Clause 9 of Article 3 of the Constitution of the Islamic Republic of Iran, which stipulates: the removal of undue discrimination and the creation of fair opportunities for all, in all material and spiritual fields, has invalidated resolution number one of session 118 - 2004/09/19, based on the application of prompt payment discounts.
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