Procedures for tax appeals and proceedings
Agreement with the Tax Administration
In cases where the tax assessment form has been issued and notified to the taxpayer and he objects to it, he can personally or through his authorized attorney refer to the Tax Affairs Department within thirty days from the date of notification and submit a written request for consideration by presenting reasons and documents. do it again
At first, in order to shorten the procedure, the objection is processed administratively. At this stage, based on the reasons and documents, the tax is adjusted or referred to the dispute resolution boards for consideration.
Tax Dispute Resolution Board
The proceedings in the boards are basically in person, and the taxpayer or his representative, as well as the representative of the Tax Administration, can attend the hearing.
The handling of tax cases in these boards is done in a specialized manner with the presence of a judge, a representative of the country’s tax affairs organization, and a representative of professional associations or organizations.
According to Article 247 of the Direct Taxes Law, the decisions of the primary dispute resolution committees are not final and can be contested within twenty days from the date of notification of the decision to Modi.
Tax dispute resolution board of appeal
In the amendments to the Direct Taxes Law in 2010, Article 247 was removed from the articles of the Taxes Law, and in fact, the proceedings of the revenue dispute resolution boards were one-stage and objections to the decisions of the dispute resolution board could only be processed in the Supreme Tax Council. But according to the single article of the law of adding an article as article 247 to the law of direct taxes on 20/2/1388, this article was revived again, and according to that, if the opinions of the primary dispute resolution committees within twenty days after notification (according to Article 203) is objected to in writing by taxpayers or tax officials, it will be considered in the appeal dispute resolution board.
Due to the fact that the procedures prescribed in the Supreme Tax Council or the Court of Administrative Justice are very slow and long, the legislator has predicted that many tax disputes will be resolved in the first stages. This solution is beneficial for both the tax authority and the taxpayers, because the tax authority collects the tax as quickly as possible and the taxpayer’s situation becomes clear and transparent.
Supreme Tax Council
Whenever the taxpayer or the Tax Administration has a complaint against the final decision of the Tax Dispute Resolution Board, the Supreme Tax Council is the authority to handle it.
This council deals with the complaints that have been submitted with reasons or documents and documents that explicitly or implicitly claim to violate the relevant laws and regulations or claim defects, without going into the nature of the matter, only in terms of compliance with the formalities and completeness of the legal proceedings and the compliance of the case with The laws and regulations related to the matter of consideration and documenting the reasons and legal reasons will issue an appropriate decision on the violation of the decisions of the tax dispute resolution boards or the rejection of the said complaint.
The board prescribed in Article 251 is repeated
This hearing authority is one of the extraordinary complaint methods for dealing with complaints of definitive taxes that cannot be filed in another authority due to the expiration of the objection deadlines.
The order of investigation in this authority, which is with the Minister of Economic Affairs and Finance, will be referred to a panel composed of three people chosen by the Minister. The majority vote is final and binding.
It should be noted that the votes of this board can be appealed to the Administrative Court of Justice.
Financial Tax Group of Iranian Consultants Authority
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This post is written by Arambnamkhda