Investigation of tax offenses and penalties provided for in the tax law
One of the duties of every citizen anywhere in the world is to pay taxes and pay government salaries, and if every citizen does this correctly and on time, he has citizenship rights and according to the government and the law, with the person who pays Tax evasion is different. In fact, Modi is considered a kind of privilege, and non-payment of taxes is considered a crime, and from the society’s point of view, that person is considered a criminal and a mistake.
Unfortunately, in our country, for unknown reasons, tax evaders have not been dealt with seriously until recent years, and the necessary provisions of the law had not been made. Perhaps this is why in the past tax evasion was not only a crime and an anomaly, but also a privilege and a wise deed for the wrongdoer.
In recent years, due to the importance of tax revenues in financing the country and its impact on the development of a healthy competitive economic environment, detailed expert studies on tax evasion and predicting penalties and legal action against this unusual phenomenon have been conducted. Chapter 5 of the Law on Direct Taxes is first defined as a tax offense in Articles 274 to 278.
Thus, according to the law, the examples of tax offenses are clearly defined and explained in the mentioned articles, and the relevant punishments are also explained, in which the perpetrator or perpetrators are sentenced to sixth degree punishments, as the case may be.
According to Article 274 of the Law on Taxes, arranging books, documents and false evidence and citing it – Concealment of economic activity and concealment of income from it – Failure to perform legal duties related to direct taxes and VAT in relation to the collection or deduction of taxpayers’ taxes Other and its delivery to the tax administration within the set legal deadlines – arranging transactions and contracts in the name of others or transactions and contracts of other taxpayers in their own name, contrary to reality, are some examples of tax offenses and the legislature imposes the necessary penalties on them. Has predicted.
Article 275 states that legal persons who commit these tax offenses are sentenced to one of the following punishments for a period of six months to two years:
- 1. Prohibition of one or more occupational activities
- 2- Prohibition of issuing some commercial documents
The perpetrator or perpetrators of tax offenses, in addition to the above penalties, are also responsible for paying the principal tax and related legal penalties.
In view of the above, it seems that the strict implementation of the law and having a strong executive guarantee will be effective in establishing tax justice and creating and expanding a healthy economic competitive environment.