ضمانات المكلف بالضريبة أثناء التحقيقات الجبائية

الملخص EN

In return for verification's authorities recognised at administration.

The taxpayer has been provided by the legislator set of rights and guarantees in order to organise its defence.

One part, the taxpayer must be notified about verification before it began.

The Other part, the taxpayer must be able to discuss with the administration the regularity of its tax situation and the validity of verification’s operation.

Both these Rights, the right of information and contradiction’s right were devoted in all or substantially in tax systems.

However, their reach varies from one country to another.

algeria in particularly, even if the right of information is devoted through articles 20-20bis and article21 from Fiscal Procedure Code.

Its reach stays only limited for thorough verification and never divert to surprise effect of verification.

Concerning contradiction’s right; even if “dialogue culture“ is far to be shared in Tunisia, legislator seems that it devoted this right through several provisions in Fiscal Procedure Code.

But sites inspection proved that this right stays hypothetic.