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The right to tax complaint is an important aspect of the general right of citizens to petition. This right is recognized in both Iran and English legal systems and its foundations are taken  from the concept and principles of Constitutions. Furthermore, in English law, the right to complaint results from the traditional and fundamental principles of the Common Law, and the Theory of Natural Justice and Procedural Fairness too. Moreover, advances in Theory the Rule of Law and recognizing principles such as Legitimate Expectations, Proportionality, Obligation to state reasons and theory of Ultra Vires are favorably is guaranteed the right to tax complaint. In the Iranian legal system, the most important basis of the right to tax complaint is Article 34 of the Constitution; however, some concepts in English law, are unknown in Iranian law in the framework of the Rule of Law and it is necessary  that, the legal system identify them, and guarantee  the rights of tax payers in the country's tax system as well. It seems that, totally the right to tax complaint in English law (in addition to the rules of the constitution), takes its foundations-from the ancient concept of Natural Justice by two fundamental traits: Impartiality and Hearing, while in Iranian law, this right can be derived from the fundamental idea of the Rule of Law and within the framework of Article 34 of the Constitution, and has less antiquity than English law.

Keywords: Right to complaint, Tax, justice, Rule of Law, Fairness, Impartiality, Hearing

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