This article examines one of the decisions of the General Assembly of the Court of Administrative Justice. Its subject matter is about the ambiguity at the time of submitting the declaration of Article 57 of the Law on Direct Taxes. When is the deadline for submitting the said declaration? This ambiguity is resolved in part (b) of paragraph 4 of Circular No. 13530-27, 7/1384, Head of the Tax Affairs Organization of the country, and paragraph 2 of letter No. 19357, 232, pp. 10, 11, 2017, Director General of the Technical Office and Tax Audit of the Tax Affairs Organization.
However, on 11/18/1399, the Court of Administrative Justice, Part B, paragraph 4 of the above-mentioned circular, annulled it and required the taxpayers to submit the return on time in order to use the exemption of Article 57 of the Direct Tax Law. They cannot benefit from the facilities of this article. This article tries to examine the formal points of the vote, the views of those who agree and those who disagree with the vote, and the tax implications of its annulment.