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Sample Iran Tax Consultant Exam Practice Questions

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1Under Article 238 of the Direct Taxes Act of Iran, what is the statutory deadline for a taxpayer to file a written objection against an Assessment Notice (برگ تشخیص مالیات) with the relevant tax authority, and what is the maximum statutory period for the tax authority to review and resolve the dispute?

A.20 days from the service date to object; 30 days for the tax authority to review

B.45 days from the service date to object; 60 days for the tax authority to review

C.30 days from the service date to object; 45 days for the tax authority to review

D.10 days from the service date to object; 30 days for the tax authority to review

Explanation: Article 238 was rewritten by Article 48 of the Value Added Tax Act of 1400, which also extended it to value added tax. Under the current text, a taxpayer who disputes an assessment notice may, within 30 days of formal service, apply in writing (personally or through a fully authorised attorney) for a re-examination, supported by reasons and documents. The official or officials designated by the Iran National Tax Administration must then deal with the application within a period that may not exceed 45 days from the date the application is registered, either rejecting the notice, adjusting the taxable income, or setting out their reasons and referring the file to the Tax Dispute Resolution Board.

2Article 50 of the Value Added Tax Act of 1400 replaced Article 244 of the Direct Taxes Act and extended it to value added tax. Under that substituted text, what right does the taxpayer exercise when lodging an objection that goes to a Tax Dispute Resolution Board (هیأت حل اختلاف مالیاتی)?

A.The taxpayer selects the retired judge on the board from a roster held by the Ministry of Economic Affairs and Finance

B.The taxpayer appoints all three board members, subject to confirmation by the provincial director general of taxation

C.The taxpayer nominates the third member from a statutory list of bodies that includes the Chamber of Commerce, the Iran Chamber of Cooperatives, the Iranian Association of Certified Public Accountants, the Iranian Association of Certified Tax Consultants (IACTC), the Iran Chamber of Guilds and the bar associations

D.The taxpayer has no nomination right; all three members are appointed by the Iran National Tax Administration

Explanation: Each board has three members: a representative of the Iran National Tax Administration; one person drawn from retired judges or from jurists well informed in tax matters, requested by INTA and chosen by the head of the provincial judiciary; and a representative of one of the bodies listed in paragraph 3 — the Chamber of Commerce, Industries, Mines and Agriculture, the Iran Chamber of Cooperatives, the Iranian Association of Certified Public Accountants, the Iranian Association of Certified Tax Consultants, professional associations, the Iran Chamber of Guilds, the Islamic city council, the bar associations, Markaz-e Vokala, official experts and family counsellors. The taxpayer names that third member at the same time as filing the objection. Note 8 to the substituted article also requires INTA to run the boards through an independent Tax Adjudication Centre (مرکز دادرسی مالیاتی) reporting to the head of the organisation.

3Under Article 247 of the Direct Taxes Act, what is the statutory period for either the taxpayer or the tax administration to lodge an appeal against a ruling issued by the Primary Tax Dispute Resolution Board?

A.30 days from the date of formal service of the primary ruling

B.10 days from the date of formal service of the primary ruling

C.60 days from the date of formal service of the primary ruling

D.20 days from the date of formal service of the primary ruling

Explanation: Under Article 247 of the Direct Taxes Act, rulings of the primary tax dispute resolution board are final and enforceable unless the taxpayer or the tax administration appeals in writing within 20 days of formal service. A timely appeal sends the file to the Appellate Tax Dispute Resolution Board (هیأت تجدیدنظر), which must be staffed by members who did not sit on the primary panel.

4What is the statutory jurisdiction of the High Tax Council (شورای عالی مالیاتی) under Article 251 of the Direct Taxes Act when reviewing an appealed tax dispute decision?

A.It conducts a complete de novo factual reassessment and field inspection of the taxpayer's books and records

B.It acts as a court of cassation reviewing strict compliance with statutory law and procedural completeness, without re-examining the factual assessment directly

C.It negotiates a binding monetary compromise between the taxpayer and the head of the tax department

D.It determines criminal penalties and refers fraudulent tax practitioners directly to the penal courts

Explanation: Article 251, as substituted by Article 51 of the Value Added Tax Act of 1400 and extended to that Act, lets the taxpayer or the tax prosecutor (دادستان انتظامی مالیاتی) object to the High Tax Council within two months of service of a final appellate board ruling, citing failure to observe the law and regulations or a deficient investigation. The Council reviews those legal and procedural grounds rather than recalculating the tax; where it upholds the objection it quashes (نقض) the ruling and, under Article 257, sends the file to an equal-level dispute board (هیأت هم‌عرض).

5Under what statutory circumstances may a taxpayer file a petition under Article 251-bis (ماده ۲۵۱ مکرر) of the Direct Taxes Act, and to whom is the petition addressed?

A.Addressed to the Minister of Economic Affairs and Finance for final, unchallengeable tax assessments alleged to be grossly unfair based on substantial evidence

B.Addressed to the Head of INTA for assessments that are currently pending before the Appellate Dispute Board

C.Addressed to the President of the Supreme Audit Court for all state-owned enterprise tax adjustments

D.Addressed to the Parliamentary Economic Commission for legislative repeal of an individual tax liability

Explanation: Article 251-bis provides an extraordinary legal remedy where a tax liability has become definitively final (قطعی) and is no longer appealable through any other statutory tax dispute body. If the taxpayer claims with compelling documentary evidence that the assessment is unjust (ناعادلانه بودن مالیات), they may petition the Minister of Economic Affairs and Finance, who may refer the case to an extraordinary three-member panel appointed at their discretion.

6Under Article 216 of the Direct Taxes Act, which dispute body has jurisdiction to hear a taxpayer's grievance claiming that tax collection enforcement measures (اقدامات اجرایی) are unlawful?

A.The local municipal enforcement court of summary jurisdiction

B.The internal disciplinary board of the commercial bank at which the funds were frozen

C.The Tax Dispute Resolution Board constituted under Article 216 specifically designated to review executive enforcement disputes

D.The Court of Administrative Justice, acting as the court of first instance for every complaint about tax collection measures

Explanation: Article 216 governs complaints about tax enforcement and collection action (اجرائیات مالیاتی). A grievance that the enforcement steps were defective, that a statutory prerequisite was skipped, or that the underlying claim had already been paid or quashed goes to the Tax Dispute Resolution Board sitting under Article 216, which must hear it urgently and may suspend enforcement while it does so.

7When the High Tax Council quashes a decision of a Tax Dispute Resolution Board under Article 257 of the Direct Taxes Act, what is the mandatory procedural path for the case?

A.The tax assessment is automatically nullified and cannot be assessed again

B.The case is remanded to another branch of the Tax Dispute Resolution Board (هیأت هم‌عرض), which must follow the legal opinion of the High Tax Council

C.The case is transferred permanently to the General Inspectorate Organization of Iran

D.The original panel must convene again and issue a revised judgment without changes to its members

Explanation: Under Article 257 of the Direct Taxes Act, when a board decision is overturned by the High Tax Council due to legal violations or incomplete inquiry, the case must be remitted to a parallel branch of the Dispute Resolution Board (هیأت حل اختلاف مالیاتی هم‌عرض). This equal-level board is legally bound to respect and conform to the statutory interpretations and legal directives articulated in the High Tax Council's remand decree.

8What is the statutory limitation period (مرور زمان مالیاتی) under Article 157 of the Direct Taxes Act for assessing taxes against a taxpayer who failed to file a required tax return within the legal deadline?

A.1 year from the date the return was actually filed

B.3 years from the end of the tax year

C.10 years from the date the income was earned

D.5 years from the statutory due date for payment of the tax

Explanation: Article 157 fixes the limitation period (مرور زمان مالیاتی) at five years from the due date for payment of the tax, both for income-tax payers who fail to file by the deadline and for those who are not required to file a return at the payment due date. After those five years the tax may no longer be claimed, unless within that period the taxpayer's income was determined and an assessment notice issued, in which case the notice must still be served within at most three months after the five years expire.

9Under Article 237 of the Direct Taxes Act, what legal standard must an Assessment Notice (برگ تشخیص مالیات) satisfy to be legally valid?

A.It may rely entirely on generalized industry averages whenever the auditor lacks direct accounting books

B.It requires oral approval from the local head of the Judiciary prior to issuance

C.It must be based on verified evidence, reliable documentary facts, and explicit statutory references, clearly explaining how the taxable base was calculated

D.It must be co-signed by an independent tax consultant before it can be served on the taxpayer

Explanation: Article 237 requires an assessment notice to rest on sufficient evidence and information capable of establishing the taxable income. It must be drawn up in clear terms free of ambiguity, and the officials who signed it are obliged to give the taxpayer, on request, the details of the grounds and the calculation on which it was based.

10Under Article 248 of the Direct Taxes Act, what formal requirement governs the issuance of rulings by the Tax Dispute Resolution Board?

A.Rulings must be reasoned, must cite the relevant statutory articles, and must clearly record any dissenting opinion

B.Rulings are issued as informal administrative directives without citing legal articles

C.Rulings require unanimous consent of all three panel members to take legal effect

D.Rulings are strictly oral and transcribed only if appealed to the Supreme Court

Explanation: Article 248 mandates that decisions of the dispute resolution boards must be clear, well-reasoned, and grounded in the relevant statutes and regulations. The ruling must record the votes of the members, and if a decision is rendered by a 2-to-1 majority, the dissenting member's reasoning (نظر اقلیت) must be expressly recorded in the minutes.

About the Iran Tax Consultant Exam Exam

The Entrance Examination for the Selection of Members of the Iranian Association of Certified Tax Consultants (آزمون ورودی انتخاب اعضای جامعه مشاوران رسمی مالیاتی ایران) is the statutory professional licensing examination established under Articles 27 and 28 of the Statute of the Iranian Association of Certified Tax Consultants (Council of Ministers Resolution No. 12062/T42939H of 1391/01/28) and Article 28 of the Value Added Tax Act of 1387, which Article 55(1) of the Value Added Tax Act of 1400 expressly kept in force in respect of the Iranian Association of Certified Tax Consultants when it repealed the rest of that Act. The examination is conducted by the High Centre for Tax Adjudication and Professional Competence Recognition (مرکز عالی دادخواهی مالیاتی و تشخیص صلاحیت حرفه‌ای) under the Ministry of Economic Affairs and Finance, with administration and testing executed through the National Organization for Educational Testing (Sanjesh / سازمان سنجش آموزش کشور). Passing the examination qualifies practitioners for statutory professional membership in the Iranian Association of Certified Tax Consultants (IACTC / جامعه مشاوران رسمی مالیاتی ایران) and licensure via the National Licensing Portal (درگاه ملی مجوزها). Certified tax consultants are legally authorised to provide independent tax consultancy, represent taxpayers before tax dispute resolution boards (هیأت‌های حل اختلاف مالیاتی) and the High Tax Council (شورای عالی مالیاتی), and supervise tax compliance affairs. Eligibility under Article 28 requires Iranian nationality, a relevant bachelor's degree or higher (in tax, finance, accounting, auditing, economics, commerce, law, management, industrial engineering, computer engineering, banking, or related disciplines), at least 10 years of qualified professional experience in tax, accounting, audit, legal, or financial roles (or teaching at accredited institutions), and freedom from any employment relationship with executive state agencies governed by Article 5 of the Civil Service Management Act. This question bank is an independent English-language multiple-choice study adaptation developed by OpenExamPrep. It offers 100 practice questions weighted to the subject-and-question table published for the 120-item paper by Sanjesh and the High Centre for Tax Adjudication. The official examination is set and sat in Persian; this bank is not an official translation, product, or endorsement of the Ministry of Economic Affairs and Finance, IACTC, or Sanjesh.

Exam sponsor: High Centre for Tax Adjudication and Professional Competence Recognition (Ministry of Economic Affairs and Finance) & Sanjesh. The requirements and fees below concern the certification or admission exam, separate from our free practice resources.

Assessment

Single 120-item multiple-choice booklet divided across three subjects, each carrying an equal coefficient (ضریب) of 1: Subject 1 Tax Law (80 items: 37 Direct Taxes Act and dispute procedure, 23 VAT Act 1400, 10 Taxpayer System Act 1398, 10 tax accounting and auditing); Subject 2 Private and Public Sector Accounting and Auditing (20 items); and Subject 3 Commercial Code, Civil Code, Public Accounts Act, and Budget Act (20 items). Each correct answer scores one mark and each wrong answer deducts one third of a mark. Testing is closed book; a simple non-programmable calculator is allowed.

Time Limit

150 minutes

Passing Score

70% of the average scaled score (نمره تراز) of the top 1% of candidates, established by resolution of the Deregulation Board (هیات مقررات‌زدایی)

Exam / Certification Fees

10,000,000 IRR for the 1404 sitting, paid electronically through Sanjesh; re-check before each cycle

Exam sponsor website

Fees, eligibility, and exam policies can change. Confirm them with the exam sponsor before applying or paying.

Official sources

Our practice resources: topics covered

We aim to reflect publicly available exam outlines and topic information in our study resources. Coverage, format, and difficulty may differ from the actual exam, and we cannot guarantee that every detail is accurate or current. Confirm exam requirements, fees, and policies with the official exam sponsor.

67%

Tax Law (قانون مالیات‌ها)

Direct Taxes Act provisions, tax dispute adjudication procedure under Articles 238-251-bis, Value Added Tax Act of 1400 (exemptions, rates, gold manufacturing wages, credit mechanism), Cash Registers and Taxpayer System Act of 1398, electronic invoice validation, and tax accounting and auditing under Article 95 bylaws.

17%

Private and Public Sector Accounting and Auditing (حسابداری و حسابرسی بخش خصوصی و عمومی)

Iranian national accounting standards (Standards 1, 2, 8, 11, 21, 35, 43), public sector accrual accounting directives, government financial reporting, and national auditing standards on evidence, risk assessment, and reporting.

17%

Commercial, Civil, Public Accounts and Budget Laws (قوانین تجارت، مدنی، محاسبات عمومی و بودجه)

Commercial Code and 1347 Joint Stock Amendment (assemblies, governance, reserves), Civil Code (contracts, guarantees, agency/wakalah, obligations discharge), Public Accounts Act (stages of public expenditure, role and objections of Zi-Hesab), and Budget Act principles.

Preparing for the Iran Tax Consultant Exam Exam

What You Need to Know

Passing score: 70% of the average scaled score (نمره تراز) of the top 1% of candidates, established by resolution of the Deregulation Board (هیات مقررات‌زدایی)
Assessment: Single 120-item multiple-choice booklet divided across three subjects, each carrying an equal coefficient (ضریب) of 1: Subject 1 Tax Law (80 items: 37 Direct Taxes Act and dispute procedure, 23 VAT Act 1400, 10 Taxpayer System Act 1398, 10 tax accounting and auditing); Subject 2 Private and Public Sector Accounting and Auditing (20 items); and Subject 3 Commercial Code, Civil Code, Public Accounts Act, and Budget Act (20 items). Each correct answer scores one mark and each wrong answer deducts one third of a mark. Testing is closed book; a simple non-programmable calculator is allowed.
Time limit: 150 minutes
Exam / certification fees: 10,000,000 IRR for the 1404 sitting, paid electronically through Sanjesh; re-check before each cycle Official sources

Using Our Practice Resources

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Iran Tax Consultant Exam: Suggested Study Strategy

1Focus heavily on the procedural stages of tax disputes in the Direct Taxes Act: administrative settlement with the tax administration under Article 238, the primary and appellate Tax Dispute Resolution Boards under Articles 244 and 247, the High Tax Council under Article 251, and the Minister's extraordinary board under Article 251-bis.

2Thoroughly review the Value Added Tax Act of 1400, especially Article 9 exemptions, Article 8 credit and refund mechanisms, and Article 26 rules on precious metals (where VAT applies only to manufacturing wages, commission, and dealer profit, not the raw gold itself).

3Master the Cash Registers and Taxpayer System Act of 1398, including the three types of electronic invoices, the 30-day confirmation rule under Article 5, and the statutory penalties under Article 22.

4Review the Civil Code provisions on contract formation, guarantees (transfer of liability under Article 698), power of attorney (وکالت), and the six grounds for discharge of obligations under Article 264.

5Understand the seven sequential stages of public expenditure in the Public Accounts Act (تشخیص، تامین اعتبار، تعهد، تسجیل، حواله، درخواست وجه، پرداخت) and the statutory protocol when a Zi-Hesab objects to a payment under Article 91.

6Review key Iranian accounting standards, including Standard 4 (provisions), Standard 35 (income taxes), and Standard 43 (revenue from contracts with customers, which replaced Standards 3, 9, and 29 for periods beginning on or after 1/1/1404).

Frequently Asked Questions

What is the Iran Certified Tax Consultant (Moshaveran-e Rasmi-ye Maliyati) Entrance Exam?

It is the statutory entrance examination administered under Articles 27 and 28 of the IACTC Statute and Article 28 of the Value Added Tax Act by the High Centre for Tax Adjudication and Professional Competence Recognition (Ministry of Economic Affairs and Finance) via Sanjesh. Passing this exam qualifies candidates for membership in the Iranian Association of Certified Tax Consultants (IACTC) and formal licensure as official tax practitioners.

Who is eligible to sit the IACTC Entrance Examination?

Under Article 28 of the Statute, candidates must hold Iranian nationality, possess at least a bachelor's degree in a recognised relevant field (tax, finance, accounting, auditing, economics, commerce, law, management, industrial or computer engineering, banking), have at least 10 years of full-time professional experience in tax, financial, legal, or accounting work (or relevant academic teaching), and have NO employment relationship with executive state agencies under Article 5 of the Civil Service Management Act. Candidates without the 10-year record may qualify through designated training courses and internships approved by the Minister.

What is the passing score for the examination?

Under the resolution of the Deregulation Board (هیات مقررات‌زدایی), the passing score is set at 70% of the average scaled score (نمره تراز) of the top 1% of scorers in the examination cohort. It is a relative standard rather than a fixed raw percentage.

What is the examination format and time limit?

The examination is administered in a single booklet of 120 four-option multiple-choice questions to be completed in 150 minutes. Marking is negative: a correct answer scores one mark and a wrong answer deducts one third of a mark, so blind guessing carries a cost. All three subjects carry an equal coefficient of 1. Law texts and statute books are prohibited in the exam hall, but a simple non-programmable calculator is allowed.

Is this practice question bank an official examination simulation?

No. This question bank is an independent English-language study adaptation developed by OpenExamPrep to assist learners and practitioners preparing for or researching the exam. The official examination is administered exclusively in Persian.