The new global reality that has emerged from the latest economic crisis has called for supply chains to be more lean and cost effective. In addition, and due to stricter regulations and increased community, legislatives, and consumer pressures, companies need to effectively integrate sustainability initiatives and programs into their regular logistics and supply chain operations. In Iran, the stability of the supply chain less attention compared to other countries has attracted. In the current research, especially in service organizations there is a lack of sustainability of the supply chain in the process of development. This study was identified several factors and aspects related to the development of a sustainable supply chain management model that are useful for service supply chain. In this paper, data was collected using the grounded theory. Grounded theory is a qualitative research analysis technique whereby theory is generated from collected data. Inductive processes are used to collect and analyse the data, while theories, concepts, hypotheses and propositions are generated without prior theories, assumptions or other research. Data from the 11-member Organization tax experts was collected. According to the results of the study were identified twelve factors in the Iranian National Tax Administration supply chain. This contributes to the continuing research of supply chain sustainability and provides supply chain managers with a practical approach for measuring and implementing sustainability practices across service supply chains.
