Public contracts are regarded as official contracts and belong to public law sphere and under specific principles dominated on this sphere.Therefore, despite its similarities with private contracts; it has obvious differences with it in shape, nature and especially in legal consequences. In this article, by focusing on '' offset '' as one ofthe causes of extinction of obligations, it is tried to analyze the special rules and conditions of offset in the public contracts in comparison with private contracts in three areas; obligatory offset, judicial offset and contractual offset. For instance, unlike private contracts, basically, in the public contractsthe possibility of obligatory offset counter debt and claim contractor and employer on the income side with the cost side of the annual budget of country is excluded and despite the permission of offset on the cost side, the permission is not absolute and faces certain restrictions and embargos. Also, in the assumption of judicial offset, the relevant embargos, which are considered among the mandatory rules, must be followed. In addition, contractual offset has no way in the public contracts, etc. This specific rules, undoubtedly arises from preferential and authoritative inherent of public contracts and based on ''soverenighty of law principle'' in official contracts to provid public benefits and interests.
Masoudi Alavi S M. Investigate restrictions of offset in public contracts in comparison with private contracts. Journal title 2023; 7 (26) :5-19 URL: http://malieh.dmk.ir/article-1-340-en.html