The Tax Clearance Certificate System, according to experts from Zarrin Taraz Golestan Accounting Company, currently does not have an online system for receiving a tax clearance certificate. It is only possible to use the online system of the National Tax Service Portal at my.tax.gov.ir to receive a certificate under Article 186 of the Direct Taxation Law, which also indicates no tax liabilities. However, to obtain a tax clearance certificate, you must visit the tax office of your operating location in person and request the certificate.
To ensure a smooth process, it is better to be aware of any tax liabilities before visiting the tax office. To do this, visit the National Tax Service Portal and check your tax debts through the "Tax Debt Inquiry" option. If you have outstanding debts, pay them, and then visit the tax office to obtain the clearance certificate.
For obtaining a tax clearance certificate for a vehicle, you must first visit the relevant tax office website and click on the "Vehicle Tax" section. After viewing the outstanding debt related to the vehicle(s), pay the debt, and then visit the tax office with the necessary documents related to the vehicle and the paid tax. After reviewing the documents and settling the vehicle’s tax liabilities, the tax office will issue the tax clearance certificate.
According to the Direct Taxation Law, rental income tax is the responsibility of the landlord (lessor), who must pay it monthly or by the end of July of the following year. However, if the tenant is a legal entity, the rental tax is considered a mandatory tax for the tenant, who may agree with the landlord to deduct the tax amount from the rent and provide the payment receipt to the landlord. The landlord is responsible for paying the rental income tax, not the tenant, so the tenant has no obligation to provide the landlord with a tax clearance certificate.
For obtaining a tax clearance certificate for a property transfer, follow similar steps as with vehicle tax clearance. Visit the tax website, check the property tax section, and if there is any debt, either pay or file an objection. Then, visit the tax office and request the certificate.
Documents required for a tax clearance certificate vary depending on the type of tax involved. For vehicles, you need the original and a copy of the owner's national ID card, vehicle registration card, and ownership document, along with proof of settled tax debts. For property transfers, you need the ownership deed, ID and birth certificate of the owner, the completed property transfer tax form, payment receipt for property transfer tax, and any sale or lease agreement.
For inheritance tax clearance, you must provide a death certificate, ID and birth certificates of the heirs, the inheritance certificate issued by the court, documents related to the deceased’s assets, and proof of inheritance tax payment.
For individuals and companies, you will need the national ID and birth certificate of the CEO or business owner, the most recent filed tax return, proof of tax debt settlement for the company, and social security insurance settlement certificates (for companies).
In general, obtaining a tax clearance certificate means confirming no tax debt, and any business, whether a natural or legal person, must settle its debts before receiving the clearance certificate. Therefore, tax clearance certificates for lawyers and engineers are also subject to debt settlement before issuance.