What should the votes of the tax dispute resolution board include?
Documented in Article 248 of the Direct Taxes Law, it must include a justified and reasoned statement regarding the taxpayer’s objection, and if a decision is taken to adjust the taxable income, the reasons and reasons for it must be stated by the board in the text of the decision; Also, based on Article 249 of the aforementioned law, tax dispute resolution boards are required to specify the source of income for which the tax is calculated in the text of the decision.
Will the non-attendance of the taxpayer or his representative or the representative of the Tax Administration hinder the board’s proceedings and issuing a decision? In such cases, is the tax ruling issued in absentia?
Although in civil proceedings, we are faced with the concept of absentee votes, and these votes can be appealed to the same authority, but in tax proceedings, such a concept is not envisaged, and we cannot talk about the existence of tax absentee votes. With this explanation, the absence of the taxpayer or his representative or the representative of the Tax Administration will not prevent the board from proceeding and issuing a decision.
Can the votes of the tax boards be appealed by the tax administration?
The tax administration can appeal the decisions of the primary tax dispute resolution board based on Article 247 of the Direct Taxes Law, in which case the case will be referred to the appeals tax dispute resolution board for consideration. Based on Article 251 of the Direct Taxes Law, the Tax Affairs Department can complain about the final decisions of the tax boards before the Supreme Tax Council, but the complaint about the final tax decisions before the 3-person board is the subject of the frequent Article 251 of the Direct Taxes Law and this is specific to the taxpayer. The right has not been identified for the tax administration. Based on Article 10 of the Law on Organizations and Procedures of the Court of Administrative Justice, complaints against the opinions and tax commissions at the preliminary stage are also specific to the taxpayer (private law person).
Mehdi Koh Soltani (financial services, accounting, financial and tax consultant):
Group of accountants, auditors, Tabriz
https://t.me/joinchat/BnzBsTuioTshiXBwf9bBPQ