Consultative theory of the General Legal Department of the Judiciary, stamp duty, Article 103 of the Tax Law
Abstract of the theory:
If the lawyer has the right of representation from the client, the second lawyer is exempted from revoking the tax stamp, and in the same way, if the client dismisses his lawyer or he resigns and then appoints him as his lawyer again in the same case, the lawyer is exempted from revoking the tax stamp again. is exempt
Consultative Theory of the General Legal Department of the Judiciary No. 23/5/1400-7/1400/340
File Number; 98-340-1400 h
Query:
According to Note 3, Article 103 of the Law on Direct Taxes approved in 1366 with subsequent amendments and additions, if the prosecution of a lawsuit is handed over to another lawyer after the cancellation of the stamp, the new lawyer will not be required to cancel the stamp on the power of attorney.
What is the meaning of this note? Does it mean the right of representation in the attorney, which does not require cancellation of the stamp, or does it include any type of assignment, for example, if the case has a lawyer and the accused introduces another lawyer to the court in addition to his previous lawyer, does the cancellation of the stamp on Is a recent power of attorney necessary?
Response:
If the lawyer has the right of representation according to Article 672 of the Civil Code, he can delegate the representation to another person to perform all or part of the representation case. In this case, the second lawyer is considered as the client’s indirect lawyer, and according to Note 3, Article 103 of the Direct Taxes Law approved 1366 and Note 6 of the Tariff Regulations for Attorneys’ Fees, Consultation Fees, and Travel Expenses of Attorneys approved on 12/28/2018, the President Judiciary, if after canceling the stamp, the prosecution of the case is handed over to another lawyer, the new lawyer will not be obliged to cancel the stamp on the relevant power of attorney; Therefore, since the tax stamp that every lawyer must cancel and attach to the power of attorney is subject to the attorney’s fee, in the event that the second lawyer declares to act as attorney without dismissing or resigning the first attorney and continues to represent the first attorney and has personally received the attorney’s fee, he must Article 6 of the aforementioned regulation, attach the necessary tax stamp; Whether the names of both lawyers are mentioned in a power of attorney or the second lawyer presents a new power of attorney. Also, if the petitioner dismissed the lawyer and then introduced another lawyer to the court, the matter is excluded from Note 3 of Article 103 of the Law on Direct Taxes; because the representation of the new lawyer is independent from the representation of the dismissed lawyer, and each of them is subject to the contract concluded in terms of the right to receive attorney’s fees based on the relevant laws, and as a result, there is no reason to terminate the duty of the second lawyer to cancel the stamp, but if the same former lawyer who He has been deposed or resigned to announce his power of attorney again, considering that he has canceled the tax stamp once, he cannot be required to cancel the tax stamp again.
This post is written by shadmanamini