Reza Bastani Namaghi
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Archive of All Articles & Notes

When a Broad and Incorrect Interpretation of the VAT Law Strangles Production!

When a Broad and Incorrect Interpretation of the VAT Law Strangles Production!

The story began with Article 26 of the Value Added Tax (VAT) Law (enacted in 2021). The legislator, with the logical goal of controlling consumption, stipulated that the tax on final tobacco products ...
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The Independence of Insurance and Tax Judicial Authorities in Iran

The Independence of Insurance and Tax Judicial Authorities in Iran

For years, one of the primary challenges and concerns for economic actors and businesses in Iran has been the unfair structure of the Tax Dispute Resolution Boards and the Social Security Claim Assess...
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The Trouble with Arbitration Notifications and the Rescue Path for the Condemned Party After the 20-Day Deadline!

The Trouble with Arbitration Notifications and the Rescue Path for the Condemned Party After the 20-Day Deadline!

According to Article 485 of the Iranian Civil Procedure Code, parties are permitted to specify the method by which arbitration awards are to be notified. Sometimes, this agreement stipulates that the ...
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Does a 51 Million Toman Civil Claim Require a Two-Stage Trial, but an 830 Million Toman Criminal Fine Does Not?

Does a 51 Million Toman Civil Claim Require a Two-Stage Trial, but an 830 Million Toman Criminal Fine Does Not?

Enjoying a two-stage trial (the right to appeal) is a fundamental right of every citizen, designed to protect the rights of litigants through an appellate mechanism against the rulings of courts of fi...
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Analysis of Judicial Precedents on Force Majeure: Exploring the Boundaries of Impossibility, Hardship, and the Obligor's Fault

Analysis of Judicial Precedents on Force Majeure: Exploring the Boundaries of Impossibility, Hardship, and the Obligor's Fault

Given the recent sensitive situation and war-like conditions in the country (Note for foreign readers: This refers to the recent geopolitical tensions and conflicts in the Middle East, which have sign...
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The Art of Lawyering: Shedding Light on the Dark Corners of a Case

The Art of Lawyering: Shedding Light on the Dark Corners of a Case

In an Iranian lawsuit claiming Mehrieh (Note for foreign readers: "Mehrieh" or Islamic dowry is a financial obligation—often a specific number of gold coins—that a husband agrees to pay his wife upon ...
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Managing Attachments for Legal Briefs and Petitions

Managing Attachments for Legal Briefs and Petitions

Access Link: dadlist.ir/zamaem One of the common challenges many lawyers face when filing a brief or petition in Iran's electronic judicial system (Note for foreign readers: Iran uses a centralized...
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Time Travel by the Tax Administration!

Time Travel by the Tax Administration!

Through Directive No. 200/24262/S dated March 16, 2024 (1402/12/26 in the Iranian calendar), the Iranian National Tax Administration (INTA) directly tasked bank branches with the responsibility of cal...
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Electronic Affidavits (E-Testimony) in the Iranian Legal System

Electronic Affidavits (E-Testimony) in the Iranian Legal System

One of the excellent digital tools designed by the Iranian Judiciary for the public—which I rarely see discussed—is the tool for creating Electronic Affidavits (E-Testimonies). (Note for foreign re...
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Arbitration Fee Calculator in Iran's Legal System

Arbitration Fee Calculator in Iran's Legal System

Access Link: dadlist.ir/davari In the Iranian legal system, if the parties involved in a dispute and the appointed arbitrator do not have a pre-existing, explicit financial agreement, the arbitrati...
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Is the Dismissal of a Complaint by the Specialized Board of the Administrative Court of Justice the End of the Road for the Plaintiff?

Is the Dismissal of a Complaint by the Specialized Board of the Administrative Court of Justice the End of the Road for the Plaintiff?

A major legal question that has occupied my mind for a long time concerns a specific procedure within Iran's legal system. In Iran, the Administrative Court of Justice is the supreme judicial body whe...
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Comprehensive Calculator for Court Costs and Ancillary Legal Fees in Iran

Comprehensive Calculator for Court Costs and Ancillary Legal Fees in Iran

Access Link: dadlist.ir/hazine Unlike the previous tool, which was primarily designed for lawyers, this calculator is built so that the general public and business owners, alongside legal professio...
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