The taxpayer guarantees in facing the authority of the tax administration during tax investigation
Keywords:
The taxpayer, Tax Administration, Guarantees, Tax investigationAbstract
Tax plays an important role in the field of economic development as the primary resource for the public treasury, which led the legislator to create a legal system that works at the same time to achieve the constitutionally stipulated tax equality, and to provide guarantees for the taxpayer, allowing for a balance between him and the broad powers granted to the tax administration. For this reason, the laws regulating the relationship between the tax administration and the taxpayer were in the same direction as the constitutional legislator, as they worked to approve a set of guarantees aimed at protecting the tax taxpayer from possible abuses of the tax administration during the tax investigation phase.
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1- See Article 20 paragraph 1 of the Tax Procedure Code.
2- The decision issued by the State Council Judiciary states that "...with reference to Article 190 of the Direct Taxes Code, the conduct of the tax investigation within the specified period of six (06) months is a fundamental procedure that applies to the investigation on the spot originally, and in the offices of the Tax Administration as an exception to the general rule, on the one hand, and the cases of extension of the aforementioned period are determined by Article 190 mentioned above, and do not include the case of conducting the investigation at the tax level."
3- See Article 20 paragraph 5 of the Tax Procedure Code.
4- Law 16-14, dated December 28, 2016, containing the Finance Law for 2017, O.G., No. 77 issued on December 29, 2016, which amended Article 20 bis paragraph 04 of the Tax Procedure Code.
5- See Article 20 bis paragraph 01 of the Tax Procedure Code.
6- See Article 20 bis paragraph 01 of the Tax Procedure Code.
7- See Article 20 bis paragraph 01 of the Tax Procedure Code.
8- See Article 20 bis paragraph 04 of the Tax Procedure Code.
9- See Article 20 bis paragraph 05 of the Tax Procedure Code.
10- See Article 21 of the Tax Procedure Code.
11- See Article 33 of Law No. 91-25, containing the Finance Law 1992, dated December 16, 1991, O.G., No. 65, issued in 1991.
12- See Article 20 paragraph 08 of the Tax Procedure Code.
13- Law 18-18 dated December 27, 2018, containing the Finance Law for 2019, O.G. No. 79 issued on December 30, 2018.
14- See Article 20 bis paragraph 02 of the Tax Procedure Code.
15- See Article 20 bis paragraph 06 of the Tax Procedure Code.
16- See Article 21 paragraph 01 of the Tax Procedure Code.
17- Article 21 paragraph 06, which was amended by Article 24 of Law 15-18 containing the Finance Law for 2016, states that "...when a thorough investigation of the overall tax situation for income tax is completed, the tax administration may not thereafter initiate a new investigation or audit of documents relating to the same period and the same tax, unless the taxpayer has provided insufficient or incorrect information during the investigation or has used fraudulent methods.".
18- Fatih Ahmime, Raja Douis, Respect for the Rights and Guarantees of the Taxpayer in the Framework of Tax Control to Reduce Tax Disputes, Journal of Research in Contracts and Business Law, Volume 07, Issue 02, 2022, p561.
19- Malika Hamidi, Nassira Moussa, The Role of In-Depth Investigation of the Overall Tax Situation in Detecting Tax Evasion and Fraud - Case Study of a Natural Person at the Tax Inspectorate of the ولاية Sidi Bel Abbès, Journal of Al-Mishkat in Economics, Development and Law, Volume 01, Issue 06, 2017, p125.
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