According to the request of the Central Securities Depository and Funds Settlement Company (Subject to Clause 7 of Article 1 of the Securities Market Law of the Islamic Republic of Iran and the resolution of the Supreme Stock Exchange Council in 2019) and according to letter No. 236707 of the Ministry of Economic Affairs and Finance and the introduction of the Central Securities Depository Company and settlement of funds as the custodian of matters related to the registration, maintenance, transfer of ownership of equity shares in the country on behalf of the government and the need to provide electronic services for the forced transfer of equity shares to legal heirs, as well as completing the process of granting shares to infants subject to Article 11 of the Youth Population Law In the national window of smart government services and smart in-person payment of inheritance tax, it was established:
- The central securities depository and funds settlement company should be connected to the national window of smart government services to provide services to users (Sajam and assets).
- The request to receive the transfer of equity shares of the deceased before 5/1/99 should be designed, compiled and submitted in the national window of smart government services within a maximum period of two months in cooperation with the Information Technology Organization of Iran through the national window of smart government services. This service will be open for people who have electronic inheritance restriction certificate.
- Tax Affairs Organization in order to declare that the transfer of shares from the deceased to the legal heirs is unobstructed in terms of tax regulations; In a service called "No Stock Tax Debt" in the input of the national code, the date of birth of the deceased, the unique identifier of the joint stock company, the stock exchange symbol, the number of shares and the stock exchange code of the deceased, and in the output "Yes", it means payment of the financial rights of the inheritance tax, the number of shares is queried and No, it means not fully paying the tax, the number of shares requested in the National Exchange Center should be established and established for a maximum of one month for the Central Securities Depository and Funds Settlement Company.
- With regard to the fixed rate of inheritance tax on stocks/preemptive rights/profits and other stock and non-stock securities in order to facilitate and make smart the payment of inheritance tax on stock exchange in the window of the stock exchange unit (depository company) according to the declaration of value by the depository company and received information From the authority for issuing the certificate of inheritance and classes of the deceased heirs, the depository company calculates the related tax based on the rates announced by the Tax Administration and collects it from the heirs at the time of forced transfer and issues a tax invoice to the relevant account in the treasury through the service. Deposits
| Row | Assigned duties | custodian institution | Partner institution | Execution deadline |
| 1 | Connecting to the national window of smart government services | Central Securities Depository and Funds Settlement Company | - | - |
| 2 | Designing and compiling the request to receive the transfer of equity shares of the deceased before 5/1/99 in the national window of smart government services | Information Technology Organization of Iran | - | 2 months |
| 3 | Providing an inquiry service on the status of payment or non-payment of inheritance tax on the deceased's shares in the National Information Exchange Center | Tax Affairs Organization | - | 1 months |
| 4 | Calculation and collection of inheritance tax on stock exchange shares when they are transferred to the heirs, as well as depositing it to the relevant account in the treasury. | Central Securities Depository and Funds Settlement Company | - | - |