Document Type : research
Authors
1
PhD student of Public Law, Faculty of Law, South Tehran Branch, Islamic Azad University, Tehran, Iran.
2
Assistant Professor, Department of Public Law, Faculty of Law and Political Sciences, University of Tehran, Tehran, Iran
3
Professor of Law Department, Faculty of Law, University of Judicial Sciences, Tehran, Iran.
10.22034/ejs.2024.459010.1809
Abstract
Background and Purpose: Tax is one of the important topics and sources of government income, which includes all guilds, including notary offices. The purpose of this article is to examine the tax duties of notary public offices and guarantee its implementation.
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 according to Article 22 of the Notary Public Law approved in 1354, the notaries and notary assistants who commit violations in the performance of their duties will be responsible to the clients and interested parties. According to Article 169 of the Civil Code, legal entities and business owners subject to this law, who are obliged to register in the tax system according to the announcement of the Tax Affairs Organization of the country, are obliged to issue invoices for their economic activities transparent and establish an integrated tax information system, the identity, functional and asset database of taxpayers includes items such as financial, monetary and credit, transactional, capital and property information of natural and legal persons in the organization of affairs. The tax of the country is created.
Result: Refusal of notary public offices from the implementation of prescribed tax duties will result in disciplinary, administrative, civil and criminal liability.
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