Ryan Emami Nov 7, 2015:

You're right. This term is used in taxation to refer to our علی الراس.

Zeynab Tajik Nov 7, 2015:

Dear Mr. Emami,

I understand your point. It seems that this term has a specific definition in the field of taxation. Please see the below link. It is close to the definitions of علی الراس I have read in Farsi.

https://books.google.com/books?id=tLRtSvQjvqUC&pg=PA165&lpg=...



Please also see the below link, which I believe is written by an expert in the field. I think in this case, the author has translated the term from English to Farsi.

http://maliyat.tripod.com/irantax/farsaf7.htm

Ryan Emami Nov 7, 2015:

Ms. Tajik,

Thanks for sharing the search result here. Your Google search only shows an Iranian journal article most probably translated by its authors. I have come across many such articles in my career and I've happened to find author-translated content of a relatively low quality. Existing translations, even the works of us as professional translators, cannot be a proper reference for establishing equivalence. If you look up the term "ex officio" in an accredited dictionary such as Merriam Webster's, you see a definition like the following:

by virtue or because of an office <the Vice President serves ex officio as president of the Senate>

Then compare this definition with the Persian definition of علی الراس in taxation and you will see for yourself how distant ex officio and علی الراس are.

Fianlly, I'm not defending my translation. You can see that I have posted my answer with medium confidence.

Zeynab Tajik Nov 7, 2015:

https://www.google.com/search?num=30&newwindow=1&safe=off&es...