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Information Journal Paper

Title

INTERPRETABLE ARTICLE NO.148 OF DIRECT TAXES LAW (ACCEPTABLE EXPENDITURES) IN THE PROCESS OF TAX AUDITING FOR DETERMINING TAXABLE

Pages

 Start Page 203 | End Page 227

Abstract

 After joining of article 272 in correction articles from law of indirect taxes authorized (approved) on the date of 1380/11/27 according Iranian calendar possibility (likelihood) of recognition tax by auditing organization official accountants and auditing association who is the member of official accountants society was prepared the mentioned people above at the time of arrangement of repeating have to take in to view object. Like comment to sufficiency of documents and according to the contacts of law and regulations. in connection with auditing and ordering the principals and models and also settling the income of taxable. standards of accounting income of bases of draftable tax on bases of law Indirect taxes according to notes one and two articles 272 G.M.M after the date of approving recognition of tax on the way of the tax organization affairs or mentioned people above in the first article 272 will be done mainly justice and fair with passage of time of recognition is imagined.The both group mentioned above (tax surveyors and official accountants) the main difference of opinion in the connecting with article 148 G.M.M in requiring expenditures can be acceptable.In this research we are looking for on the accounting of creating those differences and study it. as becoming deter minded the cause of difference can help and let the lawmakers emendation of law or compilation executive regulation and also let and help the peoples standard in compilation of standards in accounting and auditing and also make the almost ready to prepare a suitable bed for assignment tax fairly by investigators should be prepared.In this research on, accounting of exploratory interview have been done searching questionnaire was adjusted between two groups of tax surveyors and official accountants have distributed. but result of this researching show there is such a differences between independent accountants and tax surveyors according to exploration.

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