They will be taxed if the tax claim is made without complying with the regulations contained in Article 237 and the Tax Dispute Resolution Board has ignored this non-compliance with the regulations in the issued decision and has not dealt with the taxpayer’s objections sufficiently and the complained decision lacks the strength of reasons and justifications. does not have enough, and all of these factors have provided the reasons for the taxpayer’s complaint, and even if the complaint about the high or unfairness of the tax does not explicitly indicate the violation of the regulations or the inadequacy of the proceedings, considering the implication and scope of the meaning of the word (implied) (In such cases, it is necessary to take necessary action by clarifying the cases of non-compliance or violation of regulations or violation of proceedings in relation to the violation of the complained decision and providing the necessary legal conditions for retrial and the legal rights of the taxpayer, so that complaints are not referred to authorities. Like the Court of Administrative Justice or the Board subject to Article 251, it is repeatedly obstructed. In addition to this, the dignity and importance of the powers and duties of the Supreme Tax Council requires that the text of the votes issued by its branches should be comprehensive and comprehensive in every respect, and include important educational and guidance points and minutes, so that the tax dispute resolution boards and the decision-making agents using the votes They should refrain from repeating the wrong method and actions against the regulations in the future.
8- Managers and heads and tax dispute resolution boards and auditors of all tax units should use their legal powers with self-confidence and full acceptance of responsibility and understanding of the serious duties they are responsible for and without any hesitation or hesitation in order to properly implement the laws and regulations. and the principles of tax justice and establishing the right of diligence and refrain from unnecessary correspondence regarding minor matters that can be resolved on the spot, with the Deputy of Tax Revenues and the Supreme Tax Council and the Tax Technical Office and other authorities and whenever they consider it necessary to obtain the opinion of the aforementioned authorities, It is necessary to comply with the administrative hierarchy of action and inquiry, depending on the case, it should include the opinion of the tax dispute resolution board or the relevant auditor general.
9- By re-emphasizing the necessity of correct and complete implementation of this directive, the responsibility for its good implementation is entrusted to the relevant general managers and it is stipulated that the general managers and tax auditors should fully explain the provisions of the directive to the officers of the tax units under their supervision. justification and continuous training of the relevant detection agents and constant monitoring of their work will ensure the correct implementation of the law and the general managers will report the results monthly and directly to my office.
It is obvious that, according to the duties assigned by the law, the Tax Prosecutor’s Office will continuously monitor the implementation of this directive and will prosecute cases of violation thereof and report the situation. We wish success to all the hardworking and honorable employees of the tax system.
Hossein Namazi
Minister of Economic Affairs and Finance