Extraordinary proceedings are one of the common legal mechanisms besides ordinary proceedings which deals with the claims of individuals within the framework of a specific legal system. A look at repeated article 251 shows that the subject of this article is the extraordinary tax procedure and deals with tax claims within the framework of relevant laws and regulations. It looks like the legislator has been summarized in this article and there is a kind of legal vacuum regarding tax filing mechanisms in this article. One way out of such a vacuum is to extend the legal principles to this article. The question in this regard is: What are the criteria and legal principles surrounding the repeated Article 251 of the Direct Tax Act? In answer to this question, using the research method: The descriptive-analytical conclusion is as follows: First, some legal principles are explicitly extractable from the text of the article, such as the documentary and reasoning principle. Secondly, some principles of law, such as the validity of the judgment, can be deduced from the scope of the general principles of law and the context of the matter. Thirdly, these principles are the most important indicator for the refinement and clarity of the article, as they are written in the absence of the text, they are the guiding light for tax authorities.

Keywords: Repeated Article 251, Legal analysis, legal principles, legal criteria, The principle of competence.

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