Cash on Articles (137) and (53) of the Tax Law and its equivalence with the obligation to pay alimony to relatives in Islamic law

The terms "guarantor" and "guarantee" are among the words that have different meanings in different fields of law. In civil law, the guarantor is obliged to summon the guarantor. In administrative law, the guarantor means a superior government official, who is unable to perform his duties for a valid reason. in welfare regulations; The meaning of sponsorship is that a person is responsible for the maintenance, guardianship or payment of another person's living expenses. In this research, which was carried out using a descriptive-analytical method; The articles of the direct taxes law where the term "under the responsibility" is used have been studied. While the mentioned interpretation is vague, it is also subject to investigation from other dimensions. In Note (1) of Article (53) of the Civil Code, it is not clear who can be "under takaful". Article 137 also does not specify the criteria and rules for suretyship, and it is not clear in what way a person is "under the responsibility" of another person. In this article, the priority of giving to vertical relatives has not been considered.