Structural budget reform has been one of the most critical issues in Iran during the 1390s (2010s), yet unfortunately, governments have not taken appropriate measures to address it. The state of the budgeting system in the 1390s reveals that both public revenues and current expenditures have been on an increasing trend. In the second half of the 1390s, the rise in government expenditures outpaced public revenues, leading to a sharper decline in the operational balance. The operational balance, which was at -33 trillion rials in 1390 (2011-2012), reached -313 trillion rials by 1400 (2021-2022). Additionally, during this decade, the majority of capital asset sales were used to cover current expenditures and wages rather than being allocated to infrastructure and development projects. Furthermore, due to severe deficits experienced in the 1390s, the government consistently resorted to borrowing and issuing bonds to address budget shortfalls. The increasing trend in borrowing indicates that the volume and growth of government debt to pay off its obligations rose significantly, with financial asset sales increasing from about 6 trillion rials in 1390 to approximately 370 trillion rials in 1400, setting a record. The budget deficit trend in the 1390s was also highly concerning, with the deficit rising from around 5 trillion rials in 1390 to about 214 trillion rials in 1400, highlighting the flawed structure of the budgeting system in the country. Key requirements and strategies for budget reform include taking structural reforms seriously, reducing the budget's reliance on oil, focusing on production and tax revenues, ensuring fairness in budget allocation, adhering to the principles of resistance economy, implementing the general policies of Article 44 and the Vision Document, and ensuring that the budget is absorbed and spent in a rational, logical, fair, and appropriate manner. These are the most critical components that must be considered in reforming the budget structure.