الضمانات التي يقدمها التشريع الجزائري للمكلف بالضريبة في عملية التحصيل الضريبي

Abstract EN

In order to achieve a balance between the taxpayer and the tax administration, the legislator granted the taxpayer several guarantees, including prior administrative grievance, which is a compulsory measure submitted by the taxpayer to the state director of taxation with the aim of redressing the administration of its mistakes, and the second is optional, which is to appeal to the committees of various kinds.

As for the judicial guarantees granted to the taxpayer, they differ according to the cause of the dispute, the taxpayer can submit different requests (request to defer payment, stop payment, cancel the reservation, and retrieve the reservations) or the taxpayer may also object to all kinds (objection to the bill of collection, objection to the sale procedures), In addition to all these guarantees, the legislator granted him the right to appeal and file the case before the emergency judge.