Commitment to Pay Taxes from the Perspective of Jurisprudence

Chapter Six of the Law on Direct Taxes, 1366/12/3, with the subsequent amendments, under the title "Duties of third parties", refers to the limits of the responsibility of these persons to pay other’s taxes. According to Article 182 of this law, those obligated to pay other persons’ taxes and every one undertaking or guaranteeing the payment of someone else’s tax, as well as those becoming subject to a fine as a result of failure to comply with the duties provided in this Law, shall all be deemed as taxpayers and shall be treated, for the purpose of recovering their liabilities, according to the legal provisions related to the enforcement of tax collection. In addition, some people, due to their position, are legally obliged to deduct and pay taxes to the collection authorities. Exercising this responsibility may lead to consequences such as confiscation of third parties’ property. Besides objections to executive actions and the competencies of the relevant authorities, are significant issues in this regard. Under the pretext of issuing a verdict from the judiciary, we will briefly discuss the aforementioned issues and explore various assumptions that may be within the jurisdiction of the judiciary or quasi-judicial authorities (tribunals).