Law Principals of Tax Payers and Surveying It in Iran’s Law
Abstract
Given that the rights of the tax payer's laws are not mentioned integrated in Iran’s tax law and its sanctions are not expressed accurately, so we have to point out the general sanctions of the law in this context. Direct taxes of law are predicted in order of investigation on monitoring this law by special references of tax agents and officials who include tax disciplinary prosecuting attorney as reference of detection, research and prosecution of official offenses of mentioned agents in tax affairs and disciplinary excellent staff as the main reference of hearing the mentioned offences. General supervision of these references can include supervision on observance of tax payer’ rights as well.
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