Tax Processing of Bank Transactions From a Legal-Economic Point of View

Obtaining taxpayers' banking transactions to create accuracy, speed, and ease of tax returns has been an aspirations and goals for the tax administration for decades and now this important issue has arisen in the implementation of part 2 of paragraph P of the repeated article 169 of the Law on Direct Taxes approved in 1394, again it seems that there are problems in this direction. Therefore, in this article, with a descriptive-analytical approach, an attempt has been made to study and analyze the current situation in handling banking transactions. That document is not in itself a proof of income and requires a supplementary degree. Therefore, legally, in the case of unspecified banking transactions, their tax liability is not without its drawbacks, and we face a legal vacuum in this regard. To resolve this issue, it was suggested that, under the title of an additional bill (Note 4 of Article 147 of the Law on Direct Taxes), indicating the creation of this right and the need to write a regulation in this regard by the Tax Affairs Organization, to be approved by the Islamic Consultative Assembly.