University of Tehran Law Quarterly 2588-5618 39 2 2009 06 22 ROLES AND FUNCTIONS OF HIGH COUNCIL OF TAX IN TAX SYSTEM OF IRAN AND SUPERVISION ON IT BY ADMINISTRATIVE JUSTICE COURT ROLES AND FUNCTIONS OF HIGH COUNCIL OF TAX IN TAX SYSTEM OF IRAN AND SUPERVISION ON IT BY ADMINISTRATIVE JUSTICE COURT 20077 FA Mohammad Javad Rezaeizade Abolfazl Darvishvand Journal Article 1970 01 01 Disputes resulting from assessment and reception of taxes are possible matters and consequently, some jurisdictions have formed in Taxes’ Affaires Organization in order to resolution of these disputes. The High Council of Tax is located in the climax of this system. The Rule of law and formation of independent jurisdiction to supervision on the enforcement of it, is one of the characteristics of democratic and legitimate regimes. Taking into account the aforementioned matters, the Administrative Justice Court have formed in the Iranian Legal System and according to the Administrative Justice Court’s Act, this Court is competent jurisdiction to formal supervision on tax dispute resolutions jurisdictions’ judgments. This article attempt to determine the roles and functions of High Council of Tax and to discuss the supervision of Administrative Justice Court to on these jurisdictions. Disputes resulting from assessment and reception of taxes are possible matters and consequently, some jurisdictions have formed in Taxes’ Affaires Organization in order to resolution of these disputes. The High Council of Tax is located in the climax of this system. The Rule of law and formation of independent jurisdiction to supervision on the enforcement of it, is one of the characteristics of democratic and legitimate regimes. Taking into account the aforementioned matters, the Administrative Justice Court have formed in the Iranian Legal System and according to the Administrative Justice Court’s Act, this Court is competent jurisdiction to formal supervision on tax dispute resolutions jurisdictions’ judgments. This article attempt to determine the roles and functions of High Council of Tax and to discuss the supervision of Administrative Justice Court to on these jurisdictions. https://jlq.ut.ac.ir/article_20077_7dc262ed806c23cb46772613bfd95118.pdf