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Information Journal Paper

Title

Tax Assessment Based on Banking Transactions in the Iranian Legal System

Pages

  61-82

Abstract

 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 organizationchr('39')s access authority is defined as "occasional and with legal formalities" and only about the "revenue" cases, the organizationchr('39')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. "

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    • Cite

    APA: Copy

    ABDOLLAHI, HOSSEIN. (2021). Tax Assessment Based on Banking Transactions in the Iranian Legal System. TAX JOURNAL, 28(48 (96) ), 61-82. SID. https://sid.ir/paper/402830/en

    Vancouver: Copy

    ABDOLLAHI HOSSEIN. Tax Assessment Based on Banking Transactions in the Iranian Legal System. TAX JOURNAL[Internet]. 2021;28(48 (96) ):61-82. Available from: https://sid.ir/paper/402830/en

    IEEE: Copy

    HOSSEIN ABDOLLAHI, “Tax Assessment Based on Banking Transactions in the Iranian Legal System,” TAX JOURNAL, vol. 28, no. 48 (96) , pp. 61–82, 2021, [Online]. Available: https://sid.ir/paper/402830/en

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