Mohammad-Taqi Naqdali told Khaneh Mellat that income tax exemptions do not cover lawyers. According to the budget law and other regulations, tax exemption is based on income thresholds. Professions such as law or artistic occupations are usually not included because their income level places them in the elite segment of society.

The representative of Khomeini Shahr added that some lawyers do not earn high incomes and are thus exempt from taxes, but most first-grade lawyers do not qualify for this exemption and must pay taxes like all other members of society. The budget law also includes specific provisions regarding lawyers who operate legally as companies or institutions.

Naqdali, a member of the 12th Parliament’s Judiciary and Legal Committee, emphasized that legal fees and their calculation must be transparent. Clients—whether using services through legal firms or contracting directly with individual lawyers—must ensure that payments are made through official channels, such as point-of-sale devices and card readers. Receiving amounts outside this framework is illegal, and failing to provide receipts for money, assets, or documents received from clients constitutes a violation.

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