Supreme Tax Council in the law of direct taxes

Supreme Tax Council in the law of direct taxes

The Supreme Tax Council is considered as a high authority that has important duties and in some cases it is considered as the advisory arm of the head of the tax affairs organization or the minister of economic affairs and finance.

The Supreme Tax Council is composed of 25 members who are knowledgeable, knowledgeable and experienced in legal, economic, financial, accounting and auditing matters and who have at least a bachelor’s degree upon the proposal of the head of the Tax Affairs Organization and the decree of the Minister of Economic Affairs and Finance. are appointed (Article 252)

The membership period of the members is three years and they cannot be changed during this period. (Article 253)

One of the tasks of the Supreme Tax Council is to deal with the objections of the taxpayer and the tax administration regarding the final decisions of the tax dispute resolution boards (except for cases where the decision of the primary tax dispute resolution board is final with no objection from the taxpayer or the relevant tax officer). (Article 255)

In this case, the Supreme Tax Council has eight branches and each branch will consist of three members. (Article 254)

Proceedings in the Supreme Tax Council are formal, and in case of violation of the decision of the dispute resolution board, it will be referred to another board (the same board), which is obliged to act in accordance with the council’s opinion. (Articles 256 and 257)

Taxpayers or the Tax Administration can, in case of a complaint against the final decisions of the Tax Dispute Resolution Board, in terms of non-compliance with the relevant laws and regulations or lack of processing, file their lawsuit within one month from the date of notification of the final decision of the board, by announcing sufficient reasons in the Supreme Council. Pay taxes. (Article 251)

The relevant branch is obliged to deal with the matter, 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 relevant laws, and by referring to the legal reasons and reasons, the appropriate decision to violate the decision of the Tax Dispute Resolution Board or to reject it. issue the said complaint. The vote of the branch with the majority of votes is valid. (Article 256)

In case of violation of the decision in the branch, the case will be referred to another tax dispute resolution board (of the same width) for re-examination, and if there is not more than one board in that place, to the tax dispute resolution board of the nearest city that is within a If it is a province, it is referred to the aforementioned authority, following the opinion of the branch of the Supreme Tax Council, it will re-examine the disputed issue and issue a decision. The decision issued in this way is final and binding. (Article 257)

It should be noted that when a taxpayer complains to the Supreme Tax Council about the decision of the Tax Dispute Resolution Board, he must present cash or a bank guarantee, a deposit or a real estate bond, or a valid guarantee whose credit is accepted by the Tax Administration. The Tax Dispute Resolution Board remains suspended until the decision of the Supreme Tax Council is issued. (Article 259)

Also, if Murray’s complaint is rejected by the branch of the Supreme Tax Council; In the amount of one percent of the difference between the tax subject of the complaint and the tax expressed by the taxpayer in the submission statement, the processing fee will be charged, which the taxpayer is obliged to pay. (Note 6 of Article 247)

Financial Tax Group of Iran Consultants Authority

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This post is written by Arambnamkhda