نوع مقاله : مقاله پژوهشی
1 دانشگاه تهران - دانشکده حقوق و علوم سیاسی - گروه حقوق خصوصی
2 دانش آموخته دکترای حقوق خصوصی از دانشگاه شهید بهشتی
عنوان مقاله [English]
Lawyers as a free profession ought to pay their tax annually and before 1956 had not any obligation to pay tax in part payment by buying timber and attaching it on their act of attorneys or court’s process verbal. After stipulating this obligation, the question of nonobservant of this duty and its sanction posed on lawyer’s attorney power. Law of Direct Tax, 1988, article 103 of that Law added a phrase to its prior laws that the attorney will not accepted in courts ‘’under Civil Procedure Rules” and referred the sanction to our Law of Civil Procedure but, before this year as after that, we see many conflicts between consultative views and judgments. Some courts have held that nonpayment of on account payment is equivalent to non-representation and some others have held that the act of action is incomplete and the other courts have held that the representation is not exist but lawyer’s act is admissible. In this article we have essayed to analyze and finding a solution about the nonobservance of duty of in part payment.