Taxation of the right to assign the place and its legal aspects

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.