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حل المنازعات الضريبية بالطريق الإداري
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ريبية المهمة، و الجديدة و التي تهدف إلى إيجاد حل للمنازعة الضريبية – التي تنشأ بين المكلف و الإدارة الضريبية في معرض تطبيق أحكام التشريع الضريبي – قبل وصولها إلى القضاء بهدف تخفيف العبء عن القضاء من خلال حلها من قبل اللجان الإدارية التي تم تشكيلها لهذا الغرض. و تتجلى أهم المحاور التي ستناقش في هذا البحث في ضرورة تحديد ماهية المنازعة الضريبية و التعرض لمفهومها، و خصائصها، و الأسباب التي تؤدي إلى نشوء المنازعة بين المكلف و الإدارة الضريبية، و من ثم نبين مفهوم الاعتراض، شروطه، و آثاره . و بعد ذلك نتطرق للبحث في اللجان الإدارية المختصة بالنظر في المنازعات الضريبية في المرحلة الإدارية من حيث تشكيلها، و تحديد آلية عملها، و قراراتها، وصولاً إلى أفضل الصيغ لحل المنازعات الضريبية التي تنشأ بين الإدارة و المكلف، و وضع الحلول المناسبة للمشاكل التي تواجه المكلف و الإدارة الضريبية في معرض اللجوء إلى الطريق الإداري لحل المنازعات التي تنشأ بينهما.
The present research addresses one of the new and important financial and taxation issues, namely: the resolution of tax disputes via administrative means. It seeks out to find resolutions for tax disputes that arise between the taxpayer and the tax administration when applying the revenue law where administrative committees formed for that purpose would undertake resolving these disputes before being referred to the judicial stage in order to lessen the burden laid upon the judicial stage. This research discusses the importance of identifying the nature of tax disputes, concept, characteristics, and the reasons that lead to tax disputes between taxpayers and tax administration. The study attempts to explain the concept of objection, its conditions and effects. The research also addresses the administrative committees specialized in resolving tax disputes in the administrative stage shedding the light on their formation, mechanism of work, decisions, best formulas of taxpayer-tax administration resolutions for tax disputes, and best solutions for the problems facing both the taxpayer and the tax administration in resolving tax disputes arising between them via administrative means.
References used
النجار، إبراهيم. نحو تفعيل المرحلة الإدارية لتسوية المنازعات الضريبية.الإسكندرية، 2008, 170.
قانون الضريبة على الدخل 24 لعام 2003 ، الخاص بالنظام الضريبي في الجمهورية العربية السورية.
التعليمات التنفيذية لقانون الضريبة على الدخل 24 لعام 2003.
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This paper seeks to compare how the administrative disputes are seen before the
Supreme Constitutional Court in relating to allegation of a Non-constitutional law or
regulation relates to adjudicate in the case seeing before the Administrative Cour
t or the
Supreme Administrative Court in Jordan and Egypt.
Therefore, this study aims to highlight how the administrative disputes are seen
before the Supreme Constitutional Court in relating to allegation of a Non-constitutional
law or regulation relates to adjudicate in the case seeing before the Administrative Court or
the Supreme Administrative Court.
It is true that prior to the enacting of the Administrative Justice Act No. 27 of 2014 ,
the Jordanian legislator used to deal with the High Court of Justice as one of the special
judicial authorities, which may raise the case of allegation of unconstitutionality directly,
similar to the Court of Cassation.
Unlike the substantive Court which sees the case, the Jordan legislator obliged it to
raise the allegation of unconstitutionality to the Court of Cassation. The Court of Cassation
will decide whether to raise the appeal of unconstitutionality or not.
As for the Egyptian context, Egypt depends on the law of the State Council No. 48 of
1979. This law 1979 entrusted to Court of Administrative Justice Administrative Court and
the Supreme Administrative Court to raise alleged unconstitutionality law directly to the
Supreme Constitutional Court.
تنهض الدولة بمهمة أساسية هي اتباع الحاجات العامة، و هذا ما يتحقق من خلال قيامها بخدمات
تؤدى إلى المجتمع كله. و مثل هذه الخدمات لا بد لتمويلها من وسيلة تتماشى مع طبيعتها، و لعل
الضريبة هي خير وسيلة لتحقيق هذا الهدف. و لما كانت الضريبة فريضة إلزامية
يلتزم الممول
بأدائها إلى الدولة بغض النظر عن المنافع التي تعود عليه من جراء خدمات الدولة فإنها بذلك تعد
الوسيلة الملائمة لتمويل خزينة الدولة.
The importance of proof of nationality derives from the importance of nationality itself and in terms of it being the adaptation of the individual’s life in the state and in the international community. The individual’s need to prove his nationality
is related to his daily life as much of his rights, obligations, actions, and relations with others depend on it. The importance of proving nationality does not seem necessary only when a judicial dispute over a person’s nationality arises, but it also takes place outside the framework of the judicial dispute and in every case in which it is necessary to prove the person’s nationality status, whether to defend his interests or confront others or to determine his treatment in terms of rights and obligations With regard to the various authorities and authorities in the concerned countries or before other countries.
The administrative judiciary is specialized with halting the
implementation of the defected administration resolutions with
unlawfulness to provide protection for people who are subject to
these resolutions. However such protection requires the av
ailability
of several conditions which are required by the administrative
judiciary lest prohibiting any abuse in halting the implementation of
the administration resolutions, or disabling them without
reasonable cause. As this research will introduce and discuss the
concept of these conditions and their influence on halting the
implementation.
This study focused on the large taxpayers, or senior taxpayers in the tax community,
and how to tax them in accordance with the legislation, given the importance of this
segment for its huge tax revenues for the Public Treasury compared to the rest
of the
taxpayers as well as the importance of the sectors in which this segment operates (banks -
Insurance companies - telecom companies - oil companies). This paper starts by assessing
the concept of large taxpayer, and the characteristics of this segment and international and
the Syrian standards followed in identifying them. The study examines whether the Syrian
tax legislation gave them a special taxation treatment different from the rest of taxpayer
slices, and whether this treatment is actually implemented on the ground in the large
taxpayer unit specified by Resolution No. 2428, dated / 23/8/2006. In order to achieve this
goal, the researcher designed a questionnaire composed of 20 questions distributed to a
sample comprised of a number of unit staff large taxpayers in Damascus, as well as a
number of senior taxpayers (persons- person companies –capital companies). The study
found that the Syrian tax legislation has singled out this group by rules distinct from the
rest of the taxpayer segments. However, this special treatment has been applied in part and
did not apply fully on the ground. The study also offers a set of recommendations that
could help both the tax administration and scholars in Syria.
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