آلية استرجاع قرض الرسم على القيمة المضافة : حالة التوقف عن النشاط

الملخص EN

This study aims to clarify the mechanism of the request for remboursement of the vat loan, and to indicate the formal and legal conditions that govern this and the cases that give the taxpayer the possibility of requesting, and the phases necessary to this request in terms of study, examination, adaptation and decision making.

in this study, we explained the cases and organizational conditions that give the tax administration the right to control refund requests based on the control mechanism stipulated in the Algerian tax law, represented by the correct investigation as a control tool for the vat that has been deducted.

and we studied one of the cases that give the taxpayer the right to request for remboursement, which is the case of stopping the activity, and we concluded after analyzing, examining and subjecting the taxpayer to the correct investigation, that the tax administration is debtor to the taxpayer.