Pathology of The Executive Regulations of Article 219 of the Law on Direct Taxes in compliance with legal principles and rules

The Executive Regulations of Article 219 of the Direct Taxes Law is one of the most important executive regulations of this Law, which explains how the tax organization interacts with taxpayers and how the officers perform their duties. The results of this research, which had carried out descriptively and analytically, indicate that the mentioned regulations have violated the laws and legal principles in many cases. The conflict of the mentioned regulation is more noticeable in the dimension of civil participation; Of course, the difference between the regulation and the regulations is also evident in other parts, including; First, contrary to Article 101 of the Direct Taxes Law, after one year, the said exemption is divided equally between the forced and voluntary partners. Contrary to Article 203 of the Law on Direct Taxes and Tax Procedures, it is allow to serve the documents from a partner to partners who are separate natural persons, and only one recognition sheet is issued. The debated regulation declares the responsibilities of partners in paying the tax debt to be a liability, while in the jurisprudence and legal system of Iran, joint and several liabilities are acceptable only in special cases. Secondly, contrary to Article 54 of the Direct Taxes Law, the head of the Tax Affairs Organization has been permitted to deal with disputes arising from this article. To make the calculation of income and expenses legal, the law of direct taxes declared the tax coefficients obsolete while the mentioned regulation established them without regulation and with a different title. This article deals with the pathology of the above mentioned regulations by the legal principles and standards, and in the end, appropriate suggestions are present.