Cancellation of a resolution of the Tax Administration
Limiting the right to amend the declaration is not according to the law.
The public board of the Administrative Court of Justice issued a decision while revoking a resolution of the Tax Affairs Organization and announced that limiting the right to amend the tax return has no legal basis.
Based on the workflow of this case, the petitioner filed a petition with the country’s tax affairs organization to cancel the statement “claiming errors or mistakes in completing and submitting the tax return form will not be heard in the tax authorities” from the end of the notice dated 2/20/1402 of the relations office. He has demanded public and tax culture development of the country’s tax affairs organization.
The text of the complaint is as follows:
Announcement dated 20/2/1402 of the Public Relations and Tax Culture Development Office of the Tax Affairs Organization of the country
important Notice
Attention, dear taxpayers
According to the provisions of the Direct Taxes Law, the responsibility of submitting the tax declaration and the correctness of its contents rests with the taxpayer, therefore, while emphasizing the accuracy in preparing and submitting the tax declaration form, if the completion of the said form is done by referring to government service counter offices, Internet cafes and other authorities. It is necessary for taxpayers to be completely sure of the correctness of the entered information before submitting the tax declaration form. Obviously, in this case, the claim of error or mistake in completing and submitting the tax declaration form will not be heard in the tax authorities.
The General Board of the Court of Administrative Justice was formed on 24/11/1402 with the presence of the President and Vice-Presidents of the Court of Administrative Justice and the heads and advisors of the Court’s branches, and after discussion and consideration, with the majority of the votes, it has decided to issue the decision as follows.
Based on the last part of the complained provision, which was published in the form of a notice and notified to tax payers for implementation, it has been announced that in the event of a mistake in the preparation of the declaration, the claim of error or mistake in completing and submitting the tax declaration form will not be heard in the tax authorities. The said ruling is objectionable in that if there is a claim of error or mistake in completing and submitting the tax declaration form due to the lack of hearing, it is the responsibility of the tax dispute resolution boards that have the authority to deal with this issue, and on the other hand, in Note to Article 226 of the Direct Taxes Law, the discussion of amending the declaration and limiting the right to amend the declaration has no legal basis, and therefore the phrase “. The claim of error or mistake in completing and submitting the tax declaration form will not be heard in the tax authorities”, at the end of the announcement dated 2/20/1402 of the Office of Public Relations and Cultural Development of the Tax Affairs Organization of the country, it is against the law and beyond the scope of authority and is documented in paragraph 1 Article 12 and Article 88 of the Administrative Court Law approved in 2013 are revoked. Based on Article 93 of the Law of Administrative Courts (Amendment approved 10/2/1402), this decision is valid in the proceedings and decisions of judicial and administrative authorities and is a criterion for action.
Chairman of the General Board of the Court of Administrative Justice – Hekmat Ali Mozafari