ضمانات الملزم الضريبي خلال مسطرة التصحيح في ضل ضريبة التسجيل

الملخص EN

The ruled aspect during the tax correction procedure is of great importance, given its role in organizing the various stages of confrontation between the tax administration and the obligator at the level of procedures and deadlines, and because it is the most prominent title of the amount of guarantees granted to the obligor during this confrontation, and by which the simplicity, flexibility and fairness of the tax system of any country are measured.

On the other hand, democratic countries are measured by the amount of legal protection for their obligors in the face of tax administration, their ability to participate in tax imposition, and free access to tax information, as well as by the possibilities they have to dispute it in various procedures and decisions that they see as infringing on their rights.

I tried to address the issue of tax binding guarantees during the correction procedure in light of the registration tax by knowing how the tax administration exercises the rule for determining the tax base in the registration tax, as well as the control procedures and the rights and duties of the parties to the tax relationship from binding and tax administration during this stage, as well as what distinguishes this stage from the imposition procedure automatic.