Mohammad Reza Moravej - Department of Public Law, Bandar Abbas Branch, Islamic Azad University, Bandar Abbas, Iran
Mostafa Seraji - Department of Public Law, Bandar Abbas Branch, Islamic Azad University, Bandar Abbas, Iran

Given that the rights of the tax payer s laws are not mentioned integrated in Iran’s tax law and itssanctions are not expressed accurately, so we have to point out the general sanctions of the law in thiscontext. Direct taxes of law are predicted in order of investigation on monitoring this law by specialreferences of tax agents and officials who include tax disciplinary prosecuting attorney as reference ofdetection, research and prosecution of official offenses of mentioned agents in tax affairs and disciplinaryexcellent staff as the main reference of hearing the mentioned offences. General supervision of thesereferences can include supervision on observance of tax payer’ rights as well.

Taxes, Taxpayers, Tax Justice System, The Tax Office