Background and Aims: In Iranian tax law, the authority for dealing with objections and complaints arising from executive actions regarding the government's demands, including the executive operations of tax collection, is the Tax Dispute Resolution Board subject to Article (216) of the Direct Taxes Law, which has the authority to issue a decision based on It has the effect of invalidating the executive document issued by the Tax Affairs Department or stopping the executive operation. The purpose of this research is to examine and analyze the legal competences of the dispute resolution board from the perspective of administrative proceedings. In fact, the purpose of this article is to examine the mentioned board and by analyzing and removing the ambiguity from the legal loopholes, using mechanisms to modify the structure of the board. independent judges and expert experts and not affiliated with the executive branch.
Materials and Methods: This article is descriptive and analytical. Materials and data are also qualitative and data collection was used in collecting materials and data.
Ethical Considerations: In this article, the originality of the texts, honesty and trustworthiness are respected.
Findings: The findings showed that the Tax Dispute Resolution Board has the range of inherent technical and specialized competence as well as arbitration and diagnostic competences.
Colclusion: The most important criticism on the authority of this board is the lack of clarity on how to use the personal powers and competencies of the members of the tax dispute resolution board and how to exercise the government's tax authority in the tax dispute resolution stage by the members of these boards.