Mohammad Reza Abbasi

[ 1 ] - A Critical Analysis of the Judicial Decision by the General Board of the Administrative Justice Court on the Tax Exemption on the Cost of Welfare Services

The Administrative Justice Court annulled the directive that was issued by the Iranian National Tax Administration. According to the directive, kindergarten, food, commuting, … subsidies are not exempt from the payroll tax. In this research, which is conducted with the descriptive-analytical approach, the exemption or the lack of exemption of the subsidies is studied with regard to the tax law....