Criticism of the legal system governing official registration Legal car deals

Although the green card issued by the police force is considered as an official vehicle ownership document according to Article 1287 of the Civil Code and Article 22 of the Law on Transportation and Transit of Goods through the Territory of the Islamic Republic of Iran, but considering the approval process, detailed discussions and opinions Regarding Article 29 of the Law on Investigation of Traffic Violations, the Guardian Council seems to have provided no legal enforcement guarantee for the non-official registration of car transfers in notaries, but the registration of car transfers in notaries is mandatory. . In the process of approving Article 29 of the Law on Investigation of Traffic Violations, the Guardian Council also found that non-receipt of revenues such as registration fees, taxes, duties, government and public rights due to non-registration of car transfers due to reduced public revenue is contrary to Article 75. The constitution stated that by amending Article 29 with its current content, the objection to Article 75 had been removed from the perspective of the Guardian Council. At present, the main reason for the dispute is the necessity or non-necessity of notarized registration of car transfers and the unwillingness to refer to notaries, the legal obligation of notaries to collect car transfer tax according to Article 42 of the VAT Law. It has been approved in 2008 that with the implementation of the sentence of Article 30 of the Value Added Tax Law approved in 1400, the payment of car transfer tax must be done before changing the license plate and the law enforcement force is obliged to pay the transfer tax.