The Consequences of the Violation of Functus Officio and Res Judicata Principles on Tax Regulation and their Effect on Taxpayers
The tax regulation related to Article No. 219 of the Tax Code, is the manifestation of the interaction between taxation affair organization and its taxpayers. In the new regulation, a considerable number of rules are reviewed and amended. From the study of the aforementioned Code, one can understand...
| Main Authors: | , |
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| Format: | Article |
| Language: | fas |
| Published: |
Allameh Tabataba'i University Press
2022-05-01
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| Series: | Faṣlnāmah-i Pizhūhish-i Huqūq-i ̒Umūmī |
| Subjects: | |
| Online Access: | https://qjpl.atu.ac.ir/article_14329_101dbcb42352085f0c0d5b4ce3ea2f78.pdf |