التصريحات لجبائية للمكلف بالضريبة قيد التحقيق المحاسبي وضمانات حقوقه في لتشريع الجزائري

الملخص EN

Tax control represents the opposite aspect of the declaration system, where the taxis calculated based on the tax payer’s declarations based on the approved elements, and accordingly the tax.

administration has the right to carry out the post control of the declared elements.

the statements of the taxpayers are initially considered correct on the basis of the principle of spontaneous declaration, and accordingly the accounting investigation defines that is the set of operation aimed at monitoring the tax declarations written by the tax payer.

there fore, the subject of the accounting investigation as a mechanism for fiscal control in Algeria raises a problem that makes us wonder about the most important means available to the tax payer to protect his rights? and the guarantees available in this regard.

and the methods of defending them before the competent authorities.