Zekvan Imani - Department of Accounting, College of Humanities, Bandar Abbas Branch, Islamic Azad University, Bandar Abbas, Iran
SHadab Manoochehri - Department of Accounting, College of Humanities, Bandar Abbas Branch, Islamic Azad University, Bandar Abbas, Iran
Hafse Boloki - Department of Accounting, College of Humanities, Bandar Abbas Branch, Islamic Azad University, Bandar Abbas, Iran

In this study, the new version the value added tax law has been critically reviewed. Careful study shows that this new version of the law, is not operational and not pay attention to this important matter that the enforcers of this law, are all the taxpayers, not just professional accountants. To eliminate the shortcomings in this version, it is recommended that comments of various groups such as trade unions, professional associations of accounting, auditing professors and organizations, be considered.

Value added tax, tax credits, taxpayers, duties of the taxpayers