Is the meeting of the tax dispute settlement board formalized with the presence of the majority of members?
No, all members (all 3 people) must be physically present, otherwise it will be a violation of the board’s vote.
With what majority is the tax dispute resolution board’s decision legal?
A majority vote (2 out of 3 people) is required, but the opinion of the minority must definitely be included in the vote, and this is an explicit ruling of the law (based on Note 1 of Article 244 of the Law on Direct Taxes).
Does the Tax Dispute Resolution Board set a hearing time for each case for the presence of the taxpayer or his representative? How many days should be between the notification date and the board meeting day?
Tax dispute resolution boards are required to hold a hearing for each case, although in Article 64 of the Civil Procedure Law, the interval between the date of notification and the holding of the hearing is five days; However, due to the specialization of the tax matter and its importance, this interval in the tax proceedings has been set to 10 days, although due to speeding up the determination of the tax liability, this deadline can be reduced at the request of the taxpayer and the acceptance of the tax unit.
What is the deadline for protesting the decisions of the primary tax boards? What is the reference of its objection?
Based on Article 247 of the Direct Taxes Law, within 20 days from the date of notification of the decision, it is possible to appeal, and the authority to appeal it is the Tax Dispute Resolution Appeal Board.
Is the taxpayer’s oral objection to the board’s decision accepted?
Based on Article 247 of direct taxes, the objection must be made in writing, while in the criminal justice system, the legislator has prescribed the acceptance of oral complaints before judicial officers.
Mehdi Koh Soltani (financial services, accounting, financial and tax consultant):
The group of accountants and auditors of Tabriz
https://t.me/joinchat/BnzBsTuioTshiXBwf9bBPQ