Taxation Disputes

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Browsing Taxation Disputes by Author "ahmed Zeyad Addobok"

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    Collection of Income Tax Law No.25 of 1964 Applicable In Palestine
    (2003) ahmed Zeyad Addobok;
    1. Introductory: this research contains four parts in addition chapter of introductory: The introductory part of this research discusses the rule improvement of tax objectives that affects the development of society in the state, The law of Income tax, & principles that are rule Application of Tax law to achieve tax sovereignty. The First part discusses Tax debt in judicial fact in that which Doctrine and Accountable tax cases for what are they coming of tax debt. Then to statute the tax obligation and the Method of extinction of tax obligation The second part discusses the methods of tax collection in: Competence administration, then tax pay in source &directly pay, and adopt pay & installment pay. The third part discusses the lawful protection for administration that actress for royalty (right) of treasury and tax payer. The last chapter discusses the seizure and conservatory seizure in Law of princely collection. 2. conclusion: in this research I had arrived into many observation and suggestions, the important of these: The first, to achieve justness and equality bases that need institution of tax capitalism & no periodic profits on tax obligation. The second, to award tax council to eyesight assessing (taxing) and collection. The third to take at Territoriality, Nationality, and Citizen or Denizen Principles to achieve tax sovereignty. The fourth, the many faction (leeches, engineers, lawyers, auditor accounts, children parterres, and estates owners) their jobs are needed to reckon on Cash Base that suitable account for his income. The fifthly, to band between spilled doubts and chancy doubts, the spilled doubts that considerate expenses without chancy doubts but to will be accepted chancy benefits for sedentary bank, that constructing on reasons that mine fore past mention in research. The sixthly, to confess independent wife that has competent of tax free from her husband. The seventh to obligate payer to give the self-assessing and considerate that obligation is organ, then to take of administrative assessing in limited cases and constructed on Available information to achieve taxing on judicial fact. The eighth obligates payer to give report tax without be connected existence on existence of yielding income. The ninth, to repose taking for judgment of Check and Letter of Guarantees that suitable legal facilities of tax collection as I reach for it. The tenth, to take for exempting obligation on impossible cases for collected tax as I reached for it. The eleventh, take for prescription of taxing obligation of assessing and collection for reasons that I reached for it. The finally, to came respective, suitable and clear adjudge of collection for Distress and Conservatory seizure.