Document Type : Article
Author
Associate Prof., Department of Law, Faculty of Law & Social Sciences, University of Tabriz, Iran
Abstract
Article 244 of the Direct Taxes Code was amended in 2021. There have been developments in this article that need to be discussed. In this regard, the research question of the present paper is, from the perspective of public law, with the amendments made in 2021, what are the most important legal criteria in Article 244? In answer to this question, using the descriptive-analytical method, the following conclusion has been reached. First, it seems that in the context of these amendments, the legislator has moved away from the classical tradition of documenting and, where appropriate, has specified legal principles and criteria in the text, so that within the framework of this article, explicitly or implicitly up to 20 legal principles can be extracted. In the tradition of tax legislation, however, the provision of so many legal principles or criteria in one article is unprecedented. Secondly, some legal criteria and principles can be clearly extracted from the text. Thirdly, some of them can be deduced from the context of the article. Fourth, despite the legislature's commendable efforts, some of the principles envisaged in this article seem to be ineffective from the outset due to competing mechanisms in the same article and in that sense, this amendment deserves to be amended again.
Keywords
- Tax dispute resolution board
- principles and techniques of legislation
- article 244 the direct taxes act
- the principle of fair trial
Main Subjects
English
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