نوع مقاله : مقاله پژوهشی
نویسندگان
گروه حقوق عمومی، دانشکده حقوق و علوم سیاسی، دانشگاه تهران، تهران، ایران
چکیده
کلیدواژهها
موضوعات
عنوان مقاله [English]
نویسندگان [English]
The tax authority may sometimes collect more than the amount lawfully due. This makes it necessary for the legal system to provide rules for refunding overpaid tax. These rules, however, are not always clear or unified. Some are found in statutes, some in by-laws and administrative regulations, some have developed through judicial practice, and others are derived from principles of legal interpretation. By identifying and analysing these rules, legal scholars can help bring coherence to scattered provisions and clarify both taxpayers’ rights and the limits of the tax authority’s powers. This article uses a descriptive-analytical method and an inductive review of the relevant principles, rules, and regulations to examine the rules governing tax refunds in the Iranian legal system. The findings show that some refund rules are general, while others are specific to direct taxes or value-added tax (VAT). These rules are not formed solely by legislation; some have emerged through statutory interpretation and judicial limits placed on the tax authority. This matters for taxpayers because it strengthens their ability to reclaim overpaid tax and prevents the tax authority from expanding its powers to their detriment.
کلیدواژهها [English]
)