The Status of Contradiction Principle and the Right to Appeal in Iran’s Tax Dispute Settlment System

Abstract No one denies the importance of taxes and citizens’ obligation to pay them. In essence, the regular and transparent payment of taxes by citizens is one of the pillar components of sustainable development for any country. At the same time, there might be cases of dispute between the taxpayers and the tax authority regarding the amount or manner of audit, computation and collection of taxes. The principle “rule of law” requires that such disputes are settled through an impartial legal framework whereby minimum principles and standards are observed both formally and substantially. This paper aims at discussing the status of the contradiction principle and the right to appeal in Iran’s tax dispute settlement system. The questions to be addressed are: How are principles pertaining to contradictions and the right of appeal is enforced in the Iranian tax proceedings? Are there any assumptions where these principles are totally or partially violated in the process of tax dispute settlement? The paper presumes that contradiction principle (giving equal chances for statement and defense to all parties of a claim), right to appeal and other principles of fair trial are applicable in tax proceedings, too and that the ignorance of any of these principles shall result in a reverse of the judgment or its reconsideration by the Supreme Tax Council or by Administrative Tribunal.