سازمان امور مالیاتی کشور (The Iranian National Tax Administration, INTA) is the main governmental body responsible for collecting taxes in Iran. It operates under the Ministry of Economic Affairs and Finance and plays a crucial role in the country’s fiscal policy and revenue generation. Its primary objective is to implement and enforce tax laws, ensuring that individuals and businesses meet their tax obligations.

The INTA’s responsibilities are extensive and cover a wide range of activities, including:

• Tax Assessment: Determining the tax liability of individuals and businesses based on their income, assets, and activities. This involves reviewing tax returns, conducting audits, and resolving disputes.
• Tax Collection: Collecting taxes owed to the government, using various methods such as online payments, bank transfers, and direct debits. This also entails managing tax arrears and pursuing tax evasion cases.
• Tax Law Enforcement: Enforcing tax laws and regulations, including investigating tax fraud, imposing penalties for non-compliance, and prosecuting tax offenders.
• Taxpayer Services: Providing information and assistance to taxpayers, answering their questions, and helping them understand their tax obligations. This is done through helplines, online resources, and in-person consultations.
• Tax Policy Development: Contributing to the development of tax policies and regulations, working with other government agencies to ensure that the tax system is fair, efficient, and effective.
• International Tax Cooperation: Engaging in international tax cooperation, including participating in international tax treaties and exchanging information with other tax authorities. This helps to prevent tax evasion and promote international tax compliance.

The INTA’s organizational structure includes a headquarters in Tehran and regional offices throughout the country. These offices are responsible for managing tax affairs within their respective regions. The organization employs a large number of staff, including tax assessors, auditors, lawyers, and administrative personnel.

In recent years, the INTA has focused on modernizing its operations and improving its efficiency. This has involved investing in new technology, such as online tax filing systems and data analytics tools. The goal is to make it easier for taxpayers to comply with their tax obligations and to improve the accuracy and efficiency of tax assessment and collection.

Challenges facing the INTA include:

• Tax Evasion: Combating tax evasion, which remains a significant problem in Iran. This requires strengthening enforcement efforts, improving tax compliance, and addressing loopholes in the tax system.
• Informal Economy: Bringing the informal economy into the tax net, which is difficult due to the lack of transparency and record-keeping in this sector.
• Economic Volatility: Adapting to economic volatility, which can affect tax revenues and make it difficult to plan for the future.
• Tax System Complexity: Simplifying the tax system, which is often seen as complex and burdensome by taxpayers.

Despite these challenges, the INTA plays a vital role in Iran’s economy by generating revenue that is used to fund public services, infrastructure projects, and social programs. Its continued efforts to modernize and improve its operations are essential for ensuring the sustainability of Iran’s fiscal system.