Ahmad Vakili Arki - Department of Accounting, Payame Noor University, P.O Box: ۱۹۳۹۵-۴۶۹۷, Tehran, Iran
Mahmoud Motevaselian - Department of Business Management, Islamic Azad University, Neyshabur Branch, Neyshabur, Iran
Hamid Sadeghi Rad - Dean of Tax Applied Sciences University and Khorasan Razavi Tax Organization, Mashhad, Iran

This paper aims to investigate the relationship between the legal entities'overpaid claims and Value Added Tax Organization reports. The statisticalpopulation consists of those legal entities subject to the first and second phasesof value added tax system operating in the city of Mashhad which havesubmitted their tax returns to the Tax Organization’s offices during 2008 to2012 and claimed that their paid taxes and duties are more than those receivedduring the relevant period. Thus, they have requested refund for overpaid taxesand duties. The results showed that there is a significant difference betweentheir claims and reports in the Tax Organization.

Verification, Tax organization, Value added tax, Legal entities, Iran