Taxpayers’ rights in tax laws
According to the law, every citizen has rights that the government is obliged to fulfill. Establishing security, providing municipal services, education and relief and welfare services is only part of the government’s responsibilities towards the rights of the people, and one of the main sources of government revenue that plays a prominent role in providing these services is taxes paid by the citizens themselves. To be. Unfortunately, in our country, due to the reliance of government financial resources on oil revenues, this issue has received less attention, and fortunately, in recent years, it has been emphasized by government officials and economic experts, and over time has affected the economic behavior of society.
The rights of taxpayers are undoubtedly one of the legal rights of every citizen. Therefore, it has a special importance and place in the tax system of each country and helps in the field of tax collection. Because the observance of these rights can help moderate the relationship of taxpayers with the tax system, increase their trust and confidence in the tax system.
In tax laws, just as duties and responsibilities are provided for taxpayers, there are also rights for them. Taxable tax rights can include some rights such as the right to privacy and protection, the right to information and guidance and the right to enjoy tax services and the right to object, complain and appeal, which the tax system is obliged to comply with in the text of the Charter of Laws. Taxpayers are also emphasized on it.
We will now briefly discuss the rights mentioned below:
1- Confidentiality and protection of privacy: According to Article 232 of the Law on Direct Taxes, all tax authorities must consider the information they obtain while handling taxpayers’ tax confidential and refrain from disclosing it except in the matter of revenue and tax recognition. They will be treated according to the Islamic Penal Code.
2- The right to obtain information and guidance and to enjoy the desired tax services:
According to Article 237 of the Law on Direct Taxes, if a taxpayer inquires about how the tax is assessed, the details of the report that is the basis for issuing the tax return, along with the necessary explanations in this regard, must be communicated to the taxpayer.
Also, according to Article 28 of the Value Added Law of the Iranian Official Tax Advisors Association, in order to promote the tax culture of taxpayers and provide proper tax advisory services to taxpayers based on tax laws and regulations, as well as providing representation services required to refer to tax offices and authorities. Was formed.
3- The right to object, complain and appeal: According to Article 238 of the Law on Direct Taxes, if a taxpayer objects to the tax set within the legal deadline, he can apply to the Tax Administration in person or through his full-fledged lawyer and submit written documents requesting a hearing. Again.
Also, according to the note of Article 239 of the law, if the tax papers have been notified in accordance with the provisions of the note of Article (203) and Article (208) of the law and Modi has not taken any action in this regard, he will be considered as an objector.