Background and Aims: The purpose of this article is Checking the rights of taxpayers in executive operation of tax collection in the light of the citizenship rights of tax payers.
Materials and Methods: The present article is descriptive and analytical, and data collection was used in data collection.
Ethical Considerations: In this article, the originality of the texts, honesty and trustworthiness are observed.
Findings: Taxpayer's Citizenship rights at the notification stage are: 1. The right to inform and notify the tax executive 2. The right to request debt installments 3. The right to request forgiveness of tax crimes 4) The right to request tax settlement 4. The right to refund overpayment of taxes as well as the rights of taxpayers at the stage of confiscation of property including 1. The right to enjoy a minimum living 2. The right to object to the seizure of prohibited property 3. The right to economic activity 4. The right to choose the custodian of the property and 5. The right to receive the report of executive operations and the report of the seized property. Also, the tax in the sales phase of rights such as 1. The right to object to the assessment price 2. The right to request more time for assessment 3. The right of priority of the taxpayer in the purchase of the property owned by the Tax Affairs Organization 4. The right of the taxpayer to the possibility of lifting the seizure of the property 5. The right to pay the debt after the auction 6. The right Participation in the auction 7. Taxpayer's right to request to choose priority or delay in the sale of seized property 8. He has the right to be informed about the auction of property, 9. The right to complain about enforcement actions, and 10. The right to request the suspension of enforcement actions. In the resolution of the Supreme Council regarding the rights of citizens in the administrative system approved on 2016, some of the taxpayer's rights have been addressed, including the claim for damages in case of losses during the confiscation of property.
Conclution: The tax payer has Citizenship rights in all three stages of the executive operation of tax collection.