الطبيعة القانونية للمنازعات الضريبية في ربط ضرائب الدخل في القانون اليمني رقم (31)‎ لسنة 1991 وتعديلاته: دراسة تحليلية

الملخص EN

This study is concerned with tax disputes arising when imposing income tax on tax-payers in the Yemeni tax law (tax appeals).

In the first section, the study examines the legal nature of administrative tax appeals and the resolutions of tax departments in levying income tax on tax-payers, using any procedure used in tax imposition by the tax department, including self-taxes, additional and lump sum taxes, before objecting groups and tax appeals committees.

The second section discusses the judiciary appeals of income tax imposition to be presented before the primary court of income tax cases, and before the court of appeal.

Furthermore, the study reviews the problems of setting up administrative tax committees, and their nature.

Besides, this study considers the ways with which the court of income tax and rules and procedures of appeals are specified.