In this study, the new version the value added tax law has been critically reviewed. Careful study shows that this
new version of the law, is not operational and not pay attention to this important matter that the enforcers of this
law, are all the taxpayers, not just professional accountants. To eliminate the shortcomings in this version, it is
recommended that comments of various groups such as trade unions, professional associations of acc ounting,
auditing professors and organizations, be considered
کلید واژگان :
Value Added Tax; Tax Credits; Taxpayers; Duties of the Taxpayers
