Examining the Scope of Tax Liabilities under Article 187 of Direct Taxes Act of Iran: A Consideration in Islamic Jurisprudence and the Iranian Law
∴ Introduction ∴ This paper delves into the examination of article 187 of Direct Taxes Act of Islamic Republic of Iran, which mandates the role of Public Notaries in guiding property owners through the tax obligations associated with the transfer of immovable property, as a prerequisite for the form...
| Main Authors: | , |
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| Format: | Article |
| Language: | Arabic |
| Published: |
Imam Sadiq University in Iran, Islamic Republic of
2024-06-01
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| Series: | پژوهشنامه حقوق اسلامی |
| Subjects: | |
| Online Access: | https://ilr.isu.ac.ir/article_77157_098f4ed2290fcfebc310cd9bc16f7d9a.pdf |