چکیده:
Legal System of government debts recovery from individualsAbstractThe very important component of efficient and comprehensive components in all countries legal systems and due to that in Islamic Republic of Iran legal system is the prediction of effectiveness enforcement in concern to performance of law which governed by authority jurisdiction. For this purpose the rules that enact in the field of government recovery depts. Has its particular principles and rules, which distinguished it from other common enforcement. While these jurisdictional judgments and quasi- judicial which resulting to individuals debts to government how in enforceable and recoverable then place and validity of discussed rules and other related issues such as obstacles and available solutions for recovery of government debts are subjects that will be discussed in this article. Keywords:” government”,”enforcement of orders”, “debts recovery”,” legal entities of public law”,” ministry and government institutions”.Keywords:” government”,”enforcement of orders”, “debts recovery”,” legal entities of public law”,” ministry and government institutions”.
خلاصه ماشینی:
Article 48 of the Public Accounts Law stipulates: «The claims of ministries and state institutions from persons whose claims have reached the stage of finality under the judgments of enforceable documents shall be collectible according to the executive regulations of direct taxes.
» Article 47 of the aforementioned law states: «In cases where the method for installment of persons' debts to ministries and state institutions, or granting a grace period to the said debtors, as well as cash penalties resulting from refusal or non-timely payment of debt, has not been determined by special regulations or general regulations, the procedure shall be according to the regulations prepared by the Ministry of Economic Affairs and Finance and implemented in due course after approval by the Council of Ministers.
Non-employment debts (arising from contracts and legal lawsuits) In this regard, Article 2 of the said regulation stipulates: "Regarding the claims of ministries and government institutions from other persons arising from final rulings and judgments issued by competent authorities, the Audit Court, and judgments issued by civil courts or contracts, as well as other claims, the creditor ministry or institution may, taking into account the financial status of the debtor, agree to grant an extension of up to three months and installment of the claim for a period of twelve months.
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