Decision to provide smart service for inheritance limitation certificate and inheritance tax

In the implementation of Clause C of Note 7 of the Budget Law 1402 of the whole country; The Tax Affairs Organization, the Civil Registration Organization and the Judiciary Statistics and Technology Center agreed to provide the smart service of the inheritance limitation certificate and inheritance tax as follows:

1. The civil registration organization takes action for the deceased registered every day (published in the publishing service of the deceased) regarding the calculation of the causal and relative information of the deceased based on the documents and ledger of the civil registration organization of the country and within ten days at the latest from the date of registration of the death event. Updates and completes the information of the identity database of natural persons.
2. The civil registration organization should submit a new method in the causal and relative service that is recognized in the output of the date of birth of the dependents (father, mother, child and spouse) in the national information exchange center to the judiciary.
3. Judiciary Statistics and Technology Center based on the information received from the new method of causal and relative service during the process of issuing and presenting the inheritance limitation certificate in the form of information data including the voting number of the inheritance limitation certificate and the national code list, date of birth, relative to each deceased One of the heirs of the first class and if there is a share, take action. The mentioned items will be provided in the form of a service within 3 months at the National Information Exchange Center and to the beneficiaries of the inheritance limitation certificate, including the country's tax affairs organization, banks, real estate registry organization, Faraja and the stock exchange organization (Central Depository Company ), central insurance, social insurance organizations (social security organization, national pension fund) are provided.
4. The Civil Registration Organization of the country regarding the provision of a service called marriage verification inquiry including the input of the date of birth and the national code of the first person, the date of birth and the national code of the second person and the date (the date intended to verify the existence of a marital relationship between the first and the second person) and If the output is yes, it means that there is a marriage relationship on the mentioned date. This service will be installed and operated in the National Information Exchange Center within a maximum period of one month. The Judiciary and the Tax Administration are recipients of the service.

Note - It was decided that the depository company and the tax affairs organization should verify the parent-child relationship of the heirs in order to provide services using the Abbott service before the operationalization of clauses 2 and 3.