Tax officers are required to provide a copy of the investigation report to taxpayers. In this regard, if you intend to appeal against your tax assessment, you must provide reasonable defenses.
Therefore, you must know on what basis the disputed diagnosis sheet was issued.
According to the law of direct taxes, the basis for issuing a certificate is a written report in which the tax auditor describes the arrangement and calculates the income sources of the taxpayer and estimates the income of the taxpayer after mentioning the reasons and information collected as a result of the investigation.
Therefore, the first step to provide defense documents is to obtain a copy of the investigation report.
In some cases, it can be seen that taxpayers have demanded a copy of the investigation report, but the tax officials have refused to provide it.
However, the following documents explicitly require tax officials to submit a copy of the settlement report.
Even if the case is under consideration in the Tax Dispute Resolution Board, the representative of the Tax Administration is obliged to provide a copy of the investigation report:
From the law of direct taxes:
Article 237 – The tax assessment sheet must be prepared based on the correct source and based on sufficient reasons and information and in such a way that all related activities and the resulting incomes are clearly stated in it and clear to the taxpayer. The signatories of the tax assessment sheet must clearly state their full name and position on the assessment sheet and will be responsible for the contents of the assessment sheet and their theory in every way. And in case the taxpayer inquires about the method of tax assessment, they are obliged to inform the taxpayer of the details of the report that is the basis for issuing the tax assessment sheet and give him any explanation he wants in this regard.
From the Executive Regulations of Article 219 of the Direct Taxes Law approved in March 1366 and its subsequent amendments:
Article 35- Tax officials are obliged to submit to the taxpayer the image of the final report, which is the basis for issuing the tax assessment sheet, in case of a taxpayer’s inquiry about the method of tax assessment or calculation.
From the instructions of tax proceedings:
Paragraph 25- Submission of a copy of the report of investigation and implementation of the order to the taxpayer:
In case of a written request of the taxpayer, or his lawyer or legal representative, the Tax Affairs Department or the Tax Dispute Resolution Board is obliged, as the case may be, to provide him with a copy of the details of the report that is the basis for issuing the tax assessment sheet, as well as the report on the execution of the order, and any Give him the explanation he wants in this regard.
Public Relations of Official Lawyers Group
This post is written by adiban_2024