What is the ruling on two people agreeing that the first person buys the tax exemption period belonging to the second person, so that the second person submits a tax exemption application for an establishment that, in reality, belongs to the first person, in exchange for a monthly sum of money paid by the first person to the second?

It is not permissible to trade in the right of exemption from professional income tax or to take compensation for it. For either the tax is legitimate, in which case it is due to the state for the public interest, and it is not permissible to circumvent it or assist in its annulment. Or it is religiously invalid, in which case the state is not permitted to impose it, and it is not permissible for someone who has been exempted from it to take compensation from others in exchange for their exemption, as the right to exemption is for everyone.