The review of administrative barriers of the tax audit in Iran The article 272 of direct tax law

In 1372, the use of the services of a competent professional accountants, certified public accountants , was passed in Parliament , but due to the lack of a proper legal basis , the provisions of this Act was delayed until 1380 . Under the amended law cases in history until 27.11.1380 Direct Taxation Act, the law under Article 272 for enforcement of the tax laws of the country, was added. In spite of the above requirements, based on which the Accountant accepted the tax audit report without a formal hearing, the taxpayer is given, yet the implementation of this article is faced with numerous obstacles and mismatches. Tax authorities in several cases, the certified public accountants have adjusted to various reasons that are inconsistent with the text of the article above. This research has included studying the barriers to offer practical solutions appropriate to take action .Mybashdk·h descriptive study of a series of practical goals follows. Data collection questionnaire, which in some cases Asnadkavy method, is used. Besides the above, it was not possible to access the whole population; the sampling procedure was used to collect data. Findings , no reliance on tax agents, certified public accountants to report , because " there are uncertainties and deficiencies in tax laws , tax agents and weaknesses from the perspective of understanding the necessity of tax audits and tax agents and certified public accountants , financial Baqvanyn tax " is.