نوع مقاله : مقاله مروری
نویسندگان
1 دانشجوی کارشناسی ارشد حقوق خصوصی، دانشگاه تابناک، لامرد، ایران
2 دانشجوی دکتری حقوق خصوصی، دانشگاه آزاد اسلامی واحد نجف آباد، نجف آباد، ایران
3 دکتری حقوق کیفری و جرمشناسی، مدرس دانشگاه تابناک، لامرد، ایران
چکیده
کلیدواژهها
موضوعات
عنوان مقاله [English]
نویسندگان [English]
The CEO and members of the board of directors of legal entities, including companies subject to the Commercial Law, in the Direct Taxes Law of 1985, have tax responsibilities and duties that have been determined during their tenure. Currently, tax is considered as one of the government's sources of income, which in the law of direct taxes considers Iranian legal entities subject to income tax for all the income they earn. Therefore, the main goal of this research is to investigate and evaluate the responsibility of the managers of commercial companies for tax liabilities according to the amendment bill and the law of direct taxes, which was done using the descriptive-analytical method. The findings of this research show that according to Articles 125 and 128 of the law amending a part of the trade law and 198 and 202 of the law on direct taxes, managers of legal entities pay income tax, value added tax and other taxes that legal entities They are obliged to deduct and collect or pay it collectively or individually together with the responsible legal entity.
کلیدواژهها [English]