نوع مقاله : مقاله پژوهشی
نویسندگان
1 دانش آموخته دکتری دانشگاه پیام نور
2 حمیدرضا صالحی، استادیار، گروه حقوق، دانشگاه پیام نور، تهران، ایران.
چکیده
کلیدواژهها
موضوعات
عنوان مقاله [English]
نویسندگان [English]
Abstract: One of the most important questions raised in tax law is that if a taxpayer submits a return to the tax office, can he amend it or not? On 20/02/1402 , the Public Relations Office of the Tax Administration has stated in an announcement that "claims of errors or mistakes in completing and submitting the tax declaration form will not be heard in the tax authorities". There was a complaint about this announcement and finally, the Administrative Court of Justice violated the aforementioned circular and stated that Modi's claim in this regard is heard in the Tax Dispute Resolution Board. In this research, which has been done in a descriptive-analytical way, the question has been answered that, based on legal principles and tax regulations, the claim of error or mistake in the declaration is heard by the tax dispute resolution board or not? The findings of this research are based on the fact that the contents of the declaration after the expiration of its one-month deadline based on the tax law, are considered as a legal assumption and therefore cannot be changed. In addition to the opposite concept and the priority of the mentioned note, various articles of the Taxes Law confirm this point of view
کلیدواژهها [English]
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