الفهرس 
الباب الأوليوجد فقط 14 صفحة متاحة للعرض العام
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المستخلص
The subject of this research is about a unified tax measures
to connect and collect income tax and sales, and derives this
importance of the position occupied by the procedures for
linking and collection, which is one of the most important
elements of the process of tax; because of their importance in
determining the tax status for the taxpayer in accordance with
specific measures provided by law, and that the deficiencies
which threatens all the efforts of tax administration, as well as
their importance in achieving a balance between protecting the
rights of taxpayers and the guarantees and bear the financial
burden on the basis of justice and equality, and protect the rights
of the state in the requirement and the composition of tax
revenues to meet public expenditure.
Moreover, the reasons for choosing this topic the need to
pass a unified law for tax procedures under incorporation of
general tax and sales.
where are the legal rules of procedure of tax legislation of
special importance not less than sustentative rules.
So, it was divided into an initiative subject and three major
sections. And the initiative section exposure for the scope of the
constitutional tax base; because of going of the elements and
components of the tax basic, the sustentative rules and
procedural. As well as other additional elements which will be
required to apply the law and which can decide through
regulations and ministerial decisions or administrative
instructions in many of provisions of supreme constitutional
court of an explicit violation of the principle of legal tax; leading
to the instability of tax centers for fenders and increase the
public burdens on the shoulders of the state from the effects of
the rules of the unconstitionality of the text of tax. It is also the
statement of principles established by the supreme constitutional
court in the field of tax. Through its importance to take into
account violate the principle of legal tax base tax.
The first chapter subjected to the provisions of the genital
procedures for cone cringing collecting the tax, and discussed in
the stand on the technical organization of the idea of connecting
and collecting the tax, together with the application timetable
For the rule of procedure, and the body vested with jurisdiction
processes of linking and collection, and the nature of the
authority of the tax administration about the processes of linking
and collection.
In the second chapter is the study procedures connectivity
and collection application to income tax and sakes in terms of
the offer to what the legal status of the taxpayer’s “inception”
and its components”, the procedure and the application of
provisions of the income tax law No. 91 of 2005, and tax law
sales No. 11 of 1991, as amended, and in light of the
jurisprudence and the judiciary.
And we ended up in the theirs chapter with presenting the
problems of liking farceurs and collection of income tax and
sales under the merger and these problems with regard
connectivity and procedures including these related to collection
procedures, which carries with it the theortical and practical
justifications for the introduction of a unified tax procedures