University of Tehran Public Law Studies Quarterly 2423-8120 51 4 2021 12 22 The Executive Regulations on the Repeated Article 251 of the Direct Tax Act and the Relevant Challenges The Executive Regulations on the Repeated Article 251 of the Direct Tax Act and the Relevant Challenges 1309 1329 83081 10.22059/jplsq.2020.288673.2161 FA Ayat Mulaee Assistant Prof., Law Department, Faculty of Law & Social Sciences, University of Tabriz, Iran Journal Article 2019 09 09 In administrative law, there are requirements for the exercise of legal agents and the authorities about their competence, they have to accept such a restriction. One example of such a requirement in relation to regulation is in the repeated article 251 of the Direct Tax Act. It seems that the enactment of the executive regulations on this article, also has such requirements. Understanding such importance, the present article seeks to answer this question: From the point of view of principles of administrative law, what are the challenges and disadvantages of the executive regulations of the repeated Article 251? The paper hypothesis is that the executive regulations of the repeated article 251 faces challenges from a writing perspective and legal standpoint. Thus in answer to this question, using a descriptive-analytical method, the following conclusions are drawn: First, the relevant executive regulations marginalized application of the principles: "Deconcentration", "Delegation", "Representation", “Legal State”, and “Electronic State”. Second, since the 2016 circular has failed to adhere to the rationale behind these principles and so there is some confusion about the origin of the document over the "legal writing style". Third; In writing the relevant executive documents, not only from a "literary", but also a "legal" point of view, a kind of bad taste is observed and it is worthy the "literary" section is reinforced along with the "legal" section. In administrative law, there are requirements for the exercise of legal agents and the authorities about their competence, they have to accept such a restriction. One example of such a requirement in relation to regulation is in the repeated article 251 of the Direct Tax Act. It seems that the enactment of the executive regulations on this article, also has such requirements. Understanding such importance, the present article seeks to answer this question: From the point of view of principles of administrative law, what are the challenges and disadvantages of the executive regulations of the repeated Article 251? The paper hypothesis is that the executive regulations of the repeated article 251 faces challenges from a writing perspective and legal standpoint. Thus in answer to this question, using a descriptive-analytical method, the following conclusions are drawn: First, the relevant executive regulations marginalized application of the principles: "Deconcentration", "Delegation", "Representation", “Legal State”, and “Electronic State”. Second, since the 2016 circular has failed to adhere to the rationale behind these principles and so there is some confusion about the origin of the document over the "legal writing style". Third; In writing the relevant executive documents, not only from a "literary", but also a "legal" point of view, a kind of bad taste is observed and it is worthy the "literary" section is reinforced along with the "legal" section. https://jplsq.ut.ac.ir/article_83081_47b7ecd4488dc922b559fba99672680e.pdf