The Place of the Advanced Principles of Administrative Law and the Principles of Fair Administrative Trial in Repeated Article 251 of the Direct Tax Act and its Economic Consequences

The repeated article 251 of the Direct Tax Act has brought a special opportunity to Iran's tax system. On the one hand, it has created an “extraordinary tax system” alongside “ordinary taxation”. On the other hand, the most important capacities of extraordinary tax proceedings are summarized in this article, which is limited to this article. Understanding the importance of this, the present paper answers the following question: What is the position of the most important advanced principles of administrative law and principles of fair administrative trial in the super-tax system of proceedings? In this regard, using a descriptive-analytical research method, the following conclusions are drawn: First, this investigation has been able to identify the principles of fair administrative litigation in the context of extraordinary tax proceedings. Second, despite identifying some of the principles of fair trial, it should be said that the fair hearing as a legal establishment cannot be extracted from repeated Article 251. Third, the present investigation was able to fill some of advanced principles of administrative law on the legal vacancies of the extraordinary tax proceeding. Fourth, it is appropriate and necessary to think of a favorable context and process for tax affairs; in this way, the possibility of "economizing" on tax matters is increased. If the principles of fair trial are imposed in the context of the mentioned article, the space will be provided to economize the extra-tax proceeding.