Background and Aims: In the conditions of the actions of the government and parliament regarding the adjustment of the country's annual budget, which relies on receiving taxes, one of the important issues related to lawyers is tax obligations and crimes. The purpose of the article is to examine the mentioned topic.
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 observed.
Findings: According to Article 1 of the Direct Taxes Law, Iranian persons residing in Iran are subject to paying taxes on all earned incomes. Among these people are lawyers, who are mentioned as business owners in clause (b) of articles 95 and 96 of the mentioned law, and they are required to submit a tax return.
Result: Failure to submit the declaration on time will result in a fine equivalent to 40% of the due tax, based on the note of Article (192) of the Civil Code. Also, according to paragraph (b) of article (95) of the Civil Code, which refers to the definitions of business owners in article (96) of the same law, lawyers are obliged to register their business activities in the income and expense book. Failure to comply with this paragraph will result in a fine equal to 20% of the tax, and will also leave the tax officer's hands free to calculate the withholding tax because the tax stamp book alone is not enough to calculate the income and is only an approximation of the amount of income. Taken.