Can the Tax Dispute Resolution Board make the processing of the plaintiff’s objection conditional on the full payment of the accepted tax?

Although Note 1 of Article 247 of the Direct Taxes Law stipulates that “the tax payer is obliged to pay the accepted amount of tax and submit his objection to the excess within the prescribed period”, but this does not mean that it is necessary to pay the tax in full and if the tax payer provided the reasons for the payment, as documented by the unanimous decision No. 1326 dated 23/5/97 of the Court of Administrative Justice, the right to appeal cannot be taken away from him. In the case that both the taxpayer and the tax administration object to the decision of the tax dispute resolution board,

Does the protest made by the tax department negate the duty of the taxpayer to protest?

Based on Note 3, Article 247 of the Direct Taxes Law, if the decision issued by the first-instance boards is appealed by one of the parties, only the claim of that party will be considered and the decision will be issued at the appeal stage.

Is the appeal against the decisions of the primary boards in the appeal boards subject to the payment of legal fees?

According to Note 6 of Article 247 of the Direct Taxes Law, in cases where a taxpayer’s complaint against the decisions of the primary boards is rejected by the Appeals Tax Dispute Resolution Board, one percent of the difference between the tax subject to the complaint and the tax expressed by the taxpayer in the submission statement as the processing fee. It is considered that the taxpayer will be obliged to pay it. According to the contrary concept of the mentioned article, if the decisions of the primary boards are violated in the appeal boards, the taxpayer is not obliged to pay the cost of the hearing.
Mehdi Koh Soltani (financial services, accounting, financial and tax consultant):
Group of accountants, auditors, Tabriz
https://t.me/joinchat/BnzBsTuioTshiXBwf9bBPQ