قرار تقدير ضريبة الدخل و طرق الطعن فيه

Abstract EN

Choosing of tax assessment is one of the most important issues in the study of any tax system.

Tax assessment determines the characteristics of such a system Study of methods of appealing against any income tax assessment is of high significance, due to inequity between the concerned parties in the legal relations " the tax department and the tax payer." And owing to the dangerous results and consequences incurred by the decision on tax assessment , it must be subjected to certain procedures and regulations which ensure the right of the general treasury on one part and the private fund on the other.

This was the subject which was given concentration in this research in the light of the income tax act Number 31 of 1991.