6- In this regard, if the matter is not resolved at the stage of the Head of Tax Affairs (Tax Auditor General), by issuing a summons, mainly by the tax units, it will be sent to the Department of Tax Dispute Resolution Boards to determine the time.
7- Departments of Tax Dispute Resolution Boards according to the type of taxpayer (natural/legal persons), type of activity, source of tax and considering paragraph 3 of Article 244 of the Civil Code 244) regarding the determination of the time of action and returns the summons for notification to the tax units.
8- The case is presented during the hearing with the presence of all 3 members of the Tax Dispute Resolution Board in the implementation of Note 1 of Article 244 of the Civil Code, and at the discretion of the said board, the cases are submitted in one of the following ways (confirmation, adjustment, hearing order, renewal order, The decision to fix the defect and fix the violation) is made. The major part of the problems of the tax affairs organization in the implementation of Note 1, Article 244 of the Civil Code, in terms of the non-cooperation of retired judges and the employment of working judges in office hours, and finally their non-attendance at the board meeting and the informality of the meeting.
9- In case the board does not issue a decision, the case must go through the previous steps to be brought up in the next meeting. (According to Article 299 of the Civil Procedure Law, a comprehensive definition of the verdict has not been implemented.)
10- After the issuance of the preliminary ruling, the said ruling can be communicated and is communicated by the tax units.
11- In case of acceptance of the decision or no objection to the initial decision from the taxpayer or tax officials, after the deadline of 20 days, a definitive letter will be issued. If within twenty days from the date of notification of the decision based on Article 203 of the Civil Code and its notes to the taxpayer, a written objection is raised by the relevant tax officer or the taxpayer, in this case the case will be referred to the Dispute Resolution Board. A tax appeal will be submitted. The decision of the Tax Dispute Resolution Board is final and binding. The issuance decision is also communicated to the taxpayer in this way.
For the processing of some documents related to the administration of tax dispute resolution boards, such as the deadline for issuing the invitation letter, setting the time, delivering the case to the board, the deadline for drafting and issuing the decision, the deadline for submitting the invitation letter and the decision, the manner and duration of the hearing appointment, and The stages of the mentioned actions did not define a specific time, therefore, the tax affairs organization has predicted and announced the times in accordance with the laws in accordance with the procedures of the civil law and other general and sovereign laws in the instructions of the tax proceedings, which the Islamic Council It can be legitimized by passing a codified and comprehensive law.
12- In addition to the above steps in the implementation of Article 216 of the Direct Taxes Law, dealing with complaints arising from executive actions regarding the government’s demands from natural or legal persons that can be claimed and collected according to the executive regulations of taxes, or in the case of direct taxes if If the complaint indicates that the tax collection has been implemented on time before the certainty, or in the case of indirect taxes, if the enforcement complaint is for the reason that the tax demand is not legal, the tax dispute resolution board will be the authority for handling these complaints. The said complaints will be dealt with urgently and out of turn and a decision will be issued. The issued vote is final and binding.
This post is written by Mahdi_kohsoltani