عنوان مقاله [English]
The taxpayers’ rights must be considered the most important Portion of tax laws by tax organization subject to all broad Powers and authorities; the thing that has been widely noted in our modern World taking the human and citizenship rights into special consideration by taxation system of developed countries. They also applied Various methods to illustrate and execute them in their tax Laws. In the Iranian tax law as nothing of these factors Were illustrated, there included some disintegrated and discursive articles that deserve due consideration.
These rights that must be abserved by tax collecting agents and authorities while they begin to diagnose and receive taxes, facing and treating with taxpayers, enjoy different dimensions and features. All actions to consider and clarify the facts of this Law significance Will allow us to realize better and apply them more accurately in the Iranian tax laws and help progress the citizenship rights.