وضعیت حقوقی اموال موسسات خیریه پس از انحلال آنها
آرشیو
چکیده
وضعیت اموال مؤسسات خیریه پس از انحلال آنها از موضوعات حائز اهمیّتی است که نه تنها در قوانین و مقررات موضوعه به صورت مبنایی، نظام مند و کامل مشخص نشده، در دیدگاههای حقوقی نیز تا کنون تحلیل نشده است؛ از این رو، نگارندگان در این تحقیق درصدد تحلیل وضعیت حقوقی اموال مؤسسات خیریه پس از انحلال آنها برآمده اند. در همین راستا مؤلفان با تمسک به دلایل مربوطه اثبات کرده اند اطلاق قسمت «ص» ماده 16 آیین نامه تشکل های مردم نهاد (مصوب 27/05/1395 هیئت وزیران با اصلاحات و الحاقات بعدی) استنادپذیر نیست؛ بنابراین، نمی توان اموال و درآمدهای مازاد مؤسسات خیریه را بین مؤسسان و اعضای آنها تقسیم کرد. افزون بر این، برخی از مصوبات که مقرر داشته اند که درآمدهای مؤسسات خیریه در صورتی مشمول مالیات به نرخ صفر می شوند که اساسنامه آنها حاکی از این باشد که اموالشان پس از انحلال، به سازمان بهزیستی کشور یا یکی از مؤسسات دو لتی یا خیریه و عام المنفعه دیگر و اگذار شود. با توجه به مبادی حقوقی اموال مؤسسات خیریه (یعنی اعمال حقوقی ای که این اموال از رهگذر آنها به مؤسسات خیریه منتقل شده یا در اختیار آنها قرار گرفته اند)، از حیث اصول و قواعد حقوقی پذیرفتنی نیست.متن
Legal status of the properties of charitable institutions after their liquidation
Introduction Today, non-governmental organizations, including charitable institutions, play an important role in various fields of human societies. In the various categories of economy, politics, science, culture and art, environment, religion, sports, health and treatment, etc., it is rare to find a category that is not under the influence of non-governmental organizations (see: Tayeb Nia et al., ۲۰۱۹: ۳۲; Derakhshan and Nasrollahi, ۲۰۱۳: ۶۲). In Iranian law, however, the relations and legal issues of these organizations have not been paid attention to, as it deserves, neither at the level of laws, regulations, and judicial procedure, nor at the level of research and scientific studies. The authors of this article analyze one of the fundamental issues related to charitable institutions, i.e. the legal status of the property of these institutions after their liquidation. Research methodology It should be said that the authors of these lines have taken a step towards identifying and collecting research sources with the library method. Then, they have taken a proof or descriptive approach to the analysis of the mentioned sources, and by adhering to the normative or prescriptive approach, they presented their appropriate suggestions. Findings of the research By relying on the relevant reasons, the authors have proven that the use of part "S" of Article ۱۶ of the Non-Governmental Organization’s regulations (approved on ۱۷/۰۸/۲۰۱۶ by the Council of Ministers with subsequent amendments and additions) is not referable in any way; therefore, it is not possible to divide the property and surplus income of charitable institutions among their founders, managers, and members. In addition, some approvals such as part "d" of article ۶ of the executive regulations subject of note ۳ of article ۱۳۹ of the amendment of the Direct Taxes Law (approved by the Council of Ministers on ۱۹/۰۲/۲۰۰۲), paragraph ۴ of the instructions on how public benefit charities are exempted from the subject Clause (i) of Article ۱۳۹ of the Amendment of the Direct Taxes Law (approved by the Tax Affairs Organization of the country) and Part "T" of Article ۱ "Instructions for Authorities, Description of the Duties and Features of Supervisors of Charitable and Non-profit Institutions" Subject of Clause (i) of Article ۱۳۹ Amendment of the Law on Direct Taxes" have stipulated that The incomes of charitable institutions are subject to tax at a zero rate if their articles of association indicate that their property will be handed over to the country's welfare organization or one of the government institutions or other charitable and public benefit institutions after liquidation. Considering legal principles, the property of charitable institutions is not acceptable in terms of legal principles and rules. Discussion and conclusion First of all, the liquidation of charitable institutions is one of the important issues that its various and complicated aspects are not analyzed and explained in the relevant regulations and legal studies. Secondly, the application of part "S" of Article ۱۶ of the Non-Governmental Organization’s Regulations (approved by the Council of Ministers on ۱۷/۰۸/۲۰۱۶ with subsequent amendments and additions) is not referable; therefore, it is not possible to divide the property and surplus income of charitable institutions among their founders, managers, and members. Thirdly, handing over the property of charitable institutions after their liquidation to executive bodies such as the country's welfare organization is against the appropriate legal standards.
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