According to the information base of the Guardian Council, the spokesman of the Guardian Council, Dr. Tahan Nazif, explained the opinions of the Guardian Council regarding the approvals of the Islamic Council and the government’s statutes, the full text of which is as follows:
The bill to facilitate taxpayers’ tasks for the implementation of the “Law on Store Terminals and Taxpayers’ System”
Approved by the session of the 26th of July, one thousand four hundred and two, the Islamic Council was discussed and reviewed in the session of the Guardian Council dated 05/11/1402, which is announced as follows:
1- Article 2, according to Article 191 of the Law on Direct Taxes, it is ambiguous in that in cases where the non-fulfillment of the duty was beyond the control of the individual, the organization is required to forgive the said crimes or is free in this matter; A comment will be made after the ambiguity is resolved.
2- In Article 8, the issue of repeatedly adding Article 14 to the law, the failure to specify the rules for determining the groups of the mentioned taxpayers was found to be contrary to principles 51 and 85 of the Constitution.
3- In Article 9, the issue of adding a note to Article 26 of the law, the relationship between the additional note and the beginning of the article is ambiguous from the point of view of the authority for determining the service tariffs of trusted companies; A comment will be made after the ambiguity is resolved.
https://www.shora-gc.ir/fa/news/9519/Nazar-Shorai-Negheban-about-the-last-approvals-of-the-Parliament-and-State-Details