چکیده:
In the process of determining and collecting taxes, disputes between the taxpayer and the tax organization are likely to occur. For this reason, a reference has been established within the tax organization to address these disputes, with the Supreme Tax Council at the top of the tax system in our country. The basis of all government actions on the law and the need for an independent reference to oversee this matter are characteristics of democratic systems based on the rule of law. Considering this, in the legal system of the country, the Administrative Justice Court formally reviews the rulings of tax dispute resolution authorities. This article attempts to first explain the role and position of the Supreme Tax Council and then examine the supervision of the Administrative Justice Court over this administrative authority. It seems that despite the possibility of taxpayers referring to the Administrative Justice Court to appeal the rulings of tax dispute resolution authorities, such authority for the Supreme Tax Council is unjustified.
خلاصه ماشینی:
The Role and Position of the Supreme Tax Council in the Country's Tax System and the Supervision of the Administrative Court of Justice over it* محمد جواد رضاییزاده Assistant Professor, Department of Public Law, Faculty of Law and Political Science, University of Tehran ابو الفضل درویشوند Master of Arts Student in Public Law, Faculty of Law and Political Science, University of Tehran (Date of Receipt: 82/1/78 - Date of Approval: 61/5/78) Abstract: Disagreements between taxpayers and the tax organization are likely to arise in determining and collecting taxes, and for this reason, authorities have been established within the tax organization to address these disputes.
It seems that given the possibility of taxpayers referring to the Administrative Court of Justice to appeal the rulings of tax dispute resolution authorities, such jurisdiction for the Supreme Tax Council lacks justification.
Article 652 - If a complaint is received from the taxpayer or the General Office within the prescribed period against the final ruling of the Tax Dispute Resolution Board, and it explicitly or implicitly claims a violation of existing laws and regulations or a violation of the proceedings, the President of the Supreme Tax Council will refer the complaint to one of the relevant branches for consideration.
1 If an appeal is received from the taxpayer or the tax administration within the prescribed period regarding the final ruling of the Tax Dispute Resolution Board, and if it explicitly or implicitly claims a violation of existing laws and regulations or a procedural defect, the President of the Supreme Tax Council will refer the appeal to one of the relevant branches for review.
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