Wednesday, November 8, 2023
Headed by Judge Mohamed Abdel Rahman Al-Jarrah, Head of the Chamber
and with the membership of Judges Dr. Mohammed Ali Ali Suweilm and Dr. Hassan Mohammed Hassan Hind
(1-9) Tax Procedures "Registration, tax return and voluntary disclosure: the penalty for submitting a voluntary disclosure is different from the penalty for late payment of tax differences" "Appeal procedure for exemption from or installment of the penalty imposed on the taxpayer". Court "Court of first instance: its authority to understand the facts of the case." Expertise "The expert's obligation to use a specific method to carry out the assignment is not necessary."
(1) Tax liability arises from the law requiring tax registration and the preparation of a tax return for each tax period. Every taxpayer is required to indicate that the return is incorrect and to correct it. The taxpayer submits a voluntary declaration to correct the tax assessment or the tax assessment decision issued on the basis of the return. The reason for this is that the law establishing...