If a contract does not intend to act as an immediate transfer of the sale of the land, such an instrument must be qualified as an agreement and not transport. An agreement to sell a business with its assets, including the value, would not be a sales contract, but only a contract of sale, whereas the parties intended to enter into force from the date of the agreement at the time of the conclusion of the transaction and, although no actual transport activity was prepared to carry out the proposed sale with regard to goods or personal assets (a sale activity was carried out only with regard to the property). [See final note 8] When considering the definition of “transportation” under the Islamic State Act, it is considered that there is no difference between property and real estate. [See final note 6] Goods can be sold by delivery to the buyer upon receipt of the price without actual transport, but if a written transport is carried out, it is taxable as such. Intangibles, such as commercial or commercial debt or overvalue, must necessarily be transferred to the written instrument and diverted as transport and transfer. While land/buildings are real estate, machines installed in a factory site (fixed to the ground) can be considered land based on the extent and durability of the facility, as well as the purpose of installing and fixing the machine. For example, the sale of a fertilizer facility as part of a burglary would be considered land, alongside land and building land, if the intention was always that the facility would remain permanently fixed to the land and the building transferred. [See final note 7] Therefore, under the IS Act, a BTA that does not prove the transfer of property must be duly qualified as an agreement under Article 5, point (c), requiring the completion of the transport file on or before the end date. If the execution of a deed of transport is strictly necessary for the purposes of safety for the determination of ownership and property, the transfer of ownership of personal property may be done by the goddess. In the event that the BTA accounts for the transfer of personal and real estate without the obligation to carry out a deed of transport, the BTA must be interpreted as a transport duty and a stamp duty, in accordance with Article 23, which can be levied on that instrument.