Oil and gas investment company angle and real tax evasion?

Mr. Mohammad Hadi Sobhaniyan, Head of the National Tax Administration  
Mr. Shahin Mostofi, Head of the Inspection, Anti-Money Laundering, and Tax Evasion Center  
Mr. Ali Khorshidi, Director General of Khuzestan Province Tax Affairs  
Greetings,  

Do you remember my previous note regarding the Zaviyeh Financial Group?  

It seems it was not deemed appropriate to respond to the judicial request and inquiry dated 2024/01/30 to the Inspection, Anti-Money Laundering, and Tax Evasion Center regarding the dissolution process of the Oil and Gas Zaviyeh Investment Company with National ID: 10860740811.  

However, the public question from Abdi Media, apart from tax-related questions about that group, remains for now:  

This so-called company, according to the mechanized registration letter No. 140330417080007140 dated 2024/09/25 published in the Official Gazette on 2024/10/01, was dissolved to divert judicial investigations with the initiation of proceedings and the formation of a criminal case. Commander Sheikh Hassan Eskandari Nia was appointed as the liquidator, and the address listed was the headquarters of Zaviyeh Financial Group in Tehran. Sheikh Hassan evacuated it after the arrest of his son, Mohsen Eskandari Nia, and also hid the documents and records!

According to Article 116 of the Direct Taxation Law, 'Liquidators are obligated, within six months from the date of dissolution, to prepare the tax return related to the final period of operations of the legal entity in accordance with Article 115 of this law, submit it to the local tax office, and pay the due tax.'  

Has Mr. Sheikh Hassan Eskandari Nia fulfilled this legal obligation?  

If the answer is yes, is this potential tax return accurate? Have you verified it?  

And if it has not been submitted to the relevant tax office, why has the Tax Organization not fulfilled its inherent duty?  

And a more important question:  
Why has the Inspection Center, the Anti-Money Laundering Unit, and the Tax Evasion Combatting Unit not responded to the judicial inquiry regarding the dissolution process of this company until now (9 months)?  

What is truly the problem and the considerations of the Iranian Tax Administration regarding this issue, this financial group, and its board members?  

In discharging your legal duties, what fear do you have?