Text / Law of Direct Taxes
Article 270: The punishment for the violation of tax officials and representatives of the country’s tax affairs organization in the dispute resolution board in the following cases is:
1- When after the assessment of the tax and its non-objection, it becomes clear that the tax officials or the representatives of the Tax Affairs Organization of the country, a member of the Tax Dispute Resolution Board, intentionally or negligently, without paying attention to the taxpayer’s documents and documents and without sufficient investigation, reduce the income of the taxpayer or have detected more than the actual amount, in addition to compensating the damages to the extent determined by the Supreme Tax Council, the violator will be sentenced to an administrative penalty of at least three months and at most five years of dismissal from government services.
2- In cases where the tax of the taxpayers is subject to the lapse of time due to negligence and negligence of the tax officials, except in the case of declarations which are not required to be dealt with in the implementation of Article (158) of this law, the guilty person is responsible according to the decision of the board for handling administrative violations of services. In addition to the tax, and depending on the case, he will be sentenced to the appropriate penalty prescribed in the law on handling administrative violations.
In addition, in relation to the damage caused to the government, to the extent that the Supreme Tax Council determines that the violator has civil liability and the tax disciplinary prosecutor will file a claim for damages in the legal courts of justice. will be prosecuted.
According to the decision of the Board of Administrative Violations, the tax officers who re-initiate the sealed tax matter will be sentenced to one to four years of dismissal from the government service, and in cases where by giving a false report in the tax matter, they willfully use the means to prosecute the taxpayers who According to the verdict of the justice courts, those who commit no fault are sentenced to imprisonment from six months to two years. The courts will deal with these crimes out of turn.
This provision will also include the tax officials who, in the cases mentioned in the cases (156), (227) and (239) of this law, generally after the issuance of the certificate at any stage, for other activities of the taxpayer, whether from the same type or other type without obtaining a positive proof or outside the tax time limit subject to articles (156) and (157) of this law.
Note – Procedures for dealing with violations and their punishment will be in accordance with the Law on Handling Administrative Violations, except in the cases for which special provisions are provided in this law.
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