an Analysis of the Issue of Receiving Compensation for Delayed Payment from the Convict to the Government

Document Type : Original Article

Authors
Mohammadmahdi Rezvanifar 1
Zahra Salimi 2
1 PhD in Public Law, Faculty of Law and Humanities, Allameh Tabatabaei University, Tehran, Iran (Corresponding Author)
2 Master of Private Law, Imam Sadeq University, Tehran, Iran
10.22034/lc.2026.576158.1745
Abstract
The issue of late payment damages in the dispute of being religious or non-religious in the jurisprudential discourse of the Guardian Council was finally accepted in Article (522) of the Civil Procedure Code in a new and autonomous concept and subject to the occurrence of certain conditions. In cases of government conviction in the general sense, based on public interest and pursuant to the law, the method of payment of the convicted person to the government and the failure to secure and seize government property, as well as the single article prohibiting the seizure of movable and immovable property of municipalities, the seizure of movable and immovable property of ministries, government institutions and municipalities without authorization, and a legal deadline for securing credit have been foreseen. The question here is that in the connection between the provisions of Article (522) of the Civil Procedure Code and the provisions and philosophy of the enactment of the laws entitled, is late payment damages due to a convicted person to the government and, if so, when is the starting point for calculating this damage? Based on the following analyses, it seems that the conditions contained in Article 522 of the Civil Procedure Code cannot be applied to a convicted person to the government, and therefore, considering the theoretical discussions about late payment damages and as an exception, there is a need for new legislation in the category of damages for delayed payment imposed on the government.
Keywords
Late Payment Damages
Sentenced
Government
Contracting
Public Accounting

Subjects