Analyzing the duties of law enforcement to the violations of tax officials (with an emphasis on the messages of the removal of the Supreme Administrative Board of Taxes in the amendment of direct taxes approved on 22/7/2015)

Motaharimanesh, Mehdi; Khosravi, Hasan; Mirzadehkouhshahi, Nader

doi:10.22034/mral.2025.2035810.1637

Analyzing the duties of law enforcement to the violations of tax officials (with an emphasis on the messages of the removal of the Supreme Administrative Board of Taxes in the amendment of direct taxes approved on 22/7/2015)

Articles in Press

Document Type : Original Article

Authors

Mehdi Motaharimanesh ¹

hasan khosravi ²

Nader mirzadehkouhshahi ³

¹ Public Low

² Department of Public Law, Payam Noor University

³ University of Tehran, Tehran, Iran

10.22034/mral.2025.2035810.1637

Abstract

Before the amendment of the Direct Taxes Law approved in2015,handling the violations of tax officials was the responsibility of a authority calledthe High Tax Disciplinary Board This reference was first mentioned in the sixth chapter of the approved law dated1967/3/19as a regulatory body for specialized&technical tax proceedings.Its duty&function as a court was to deal with the violations of tax officials in tax&non-tax affairs.By approving the law of1988/2/22,the legislator separated the administrative offenses of tax officials into two departments of tax-affairs&non-tax affairs,&practically only dealt with administrative violations in tax affairs.Thisboard,whichhad a high&scientific important position in the provincial tax system,lost itsreal role&position over time sothat the legislator in the amendment of 2015/7/22removed this body completely.&assigned all its duties to the boards for dealing with administrative violations.In this article,an attempt has been made analytical-descriptive method while explaining the duties&authorities dealing with the violations of tax officials,the reasonsfor the removal of tax-administrative-high commissions&also the consequences&impact of this removal on the issuance of expert&technicalopinions should be investigated.The results of the research indicate that by considering factors such as the conditions of selection of the boardsfordealingwithadministrativeviolations compared to the membersof said boards the volumeof the number of cases submitted to the boards for dealing with administrative violations,the number of votes of the boards for dealing with administrativeviolations that were violated by the administrative court,etc.The reduction of specialization in the issuedvotes can be seen,which is a proof of the failure of removing the tax-administrative board as a specialized authority to deal with the tax violations of officials.

Keywords

High Tax Disciplinary Board

Tax Disciplinary Supervision

Boards for Handling Administrative Violations

Violations of Tax Officers

Direct Taxes Law

Subjects