دور التدقيق الجبائي في الحد من مخاطر الرقابة الجبائية

Abstract EN

Taxpayers declare their financial results monthly and annually to the tax department in compliance with a set of laws, on the other hand the tax administration reserves the right to control the declarations, following steps determined by the tax procedure code, whose purpose is to verify the extent of the taxpayer's commitment to the tax regulations during the determination of the tax result as well as the elaboration of its tax returns.

any error in the taxpayer's declarations or non-compliance with the tax laws leads to a set of fines that the taxpayer must pay in addition to the rectifications.

in order to avoid this risk, the company resorts to the improvement of the tax audit, where the auditor verifies the company's compliance with tax laws during the preparation of the results, before submitting its declarations.