دور التخفيض المشروط في تفادي نشوء المنازعات الضريبية

Abstract EN

The Algerian legislator has approved a conditional reduction in order to reduce the debts of the taxpayer under a contract between him and the tax administration.

The conditional reduction is a catalyst for the taxpayer, who complies with all the conditions stipulated in the contract and receives a reduction in the penalties imposed on him.

Thus, the tax administration did not abandon the public treasury supplier by reducing or exempting the taxpayer from paying the original rights.

Instead, the legislator created a way to pay them with the sacrifice of the associated penalty.

This is what we will focus on by clarifying the meaning of the conditional reduction and its terms and practical procedures