Volume 28, Issue 48 (2021)
J Tax Res 2021, 28(48): 61-82 |
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Abdollahi H. Tax Assessment Based on Banking Transactions in the Iranian Legal System. J Tax Res 2021; 28 (48) :61-82
URL: http://taxjournal.ir/article-1-1925-en.html
URL: http://taxjournal.ir/article-1-1925-en.html
Abstract: (3048 Views)
Although the use of banking transactions symbolizes the exploitation of financial information resources, it should also be seen as a reflection of the contrast between banking confidentiality and tax transparency. Fair development of this capacity in the Iranian tax system needs to explain the legal nature of banking transactions. It should also be asked on what legal basis the competencies of the organization originate and under what rules will it be governed? Descriptive-analytical approach in this study showed that in the case of transactions before 2016, since the organization's access authority is defined as "occasional and with legal formalities" and only about the "revenue" cases, the organization's diagnostic competence is limited to transactions that have revenue source and assessed in the same way, but in the case of transactions in 2016 and beyond, not only the organization has the authority to review all transactions, but also collecting taxes on "income" transactions and even "of unknown origin" has legal basis. Of course, in the latter case, it will be necessary to prove the "legal obligation of a taxpayer to maintain financial documents."
Type of Study: Research |
Subject:
Management
Received: 2021/04/11 | Accepted: 2021/02/28 | Published: 2021/04/20
Received: 2021/04/11 | Accepted: 2021/02/28 | Published: 2021/04/20
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