Ray (Judicial Case Review)

Ray (Judicial Case Review)

A comparative analysis of prosecutors' orders requiring health care providers to use POS terminals from a public rights perspective

Authors
1 Faculty of Judicial Sciences and Administrative Services University, Tehran, Iran
2 Doctor of private law, University of Tehran, Tehran, Iran. judge of justice
Abstract
With the approval of the Budget Law of 1398, the provisions of paragraph "y" of Note 6, which obliges the owners of medical, paramedical, pharmaceutical and veterinary professions to use store terminals within the framework of Note 2 of Article 169 of the Direct Taxes Law, have been considered. Many prosecutors' offices are located across the country, and they have issued orders to force those responsible to enforce the law. The involvement of prosecutors in this issue is related to the revival of public rights in terms of the excessive importance of taxes in the public interest and the creation of potential problems arising from the transfer of cash to pay for medical services. With an analytical approach, this article seeks to critique and evaluate the legal aspects of prosecutors' involvement in the issue of requiring health care centers to use store terminals from the perspective of public law. Lack of communication network between prosecutors at the national level and the need for similar action in joint national and regional cases, the vacuum of the legal system in the field of guaranteeing the implementation of actions and orders of the prosecutor's office and the need to strengthen it, lack of comprehensiveness of orders, The use of the store terminal is not merely the obligation to install it and the necessity of documenting, reasoning and transparency of this type of orders in order to spread some works and the results of judgments and rulings on them, is one of the findings of the present analysis.
Keywords

Volume 11, Issue 39
Spring 2022
Pages 78-53

  • Receive Date 02 October 2021
  • Revise Date 03 November 2021
  • Accept Date 04 September 2022