سرية المعاملة الضريبية للشركات التجارية

Abstract EN

The secrecy of the tax treatment of commercial companies is an ancient principle whose foundation is history.

the secret of recognition that clerics surveyed when trusting on a secret, and legally embodied through substantive and procedural rules, works to enhance confidence and goodwill between the tax administration and taxpayers.

its peculiarity lies in the place of the tax transaction represented in informing the agents of the tax administration about the accounting and explanatory documents, and the limits of their commitment, as it is a commitment to achieve a result, not to take care not to be informed by others of the company's commercial secrets, otherwise disciplinary, civil and penal liability arises.

the principle of confidentiality of tax treatment is consistent with the principle of transparency and disclosure, which aims as a whole to enhance confidence and goodwill, differing in those charged with them, so the tax administration is committed to the transparency of its laws, regulations and instructions to inform those charged with them, and commercial companies are obligated to disclose their financial and economic positions to others dealing with them.