إن قيام الادارة الضريبية بفرض غرامت

إن قيام الادارة الضريبية بفرض غرامتين أو اكثر على ذات المخالفة،هو مخالفٌ لأحكام المادة 105 من قانون الاجراءات الضريبية التي أوجبت على الادارة الضريبية التقيد بالأمور التالية: (مادة 105) "عند حصول مخالفة تتناول مستنداً أو عدة مستندات مشتركة بين عدة ضرائب، تنفذ الغرامة الاعلى على فرق الضريبة".

Results (English) 1:

The tax administration's imposition of fines or more on the same ticket, is contrary to the provisions of article 105 of the code of tax proceedings under the tax administration adhere to the following: (article 105) "when the access violation address a document or multiple documents shared between several taxes, top tax bands fine."

Results (English) 2:

The fact that the tax administration to impose Gramtin or more on the same forum, is contrary to the provisions of Article 105 of the tax measures which necessitated the tax administration adhere to the following matters Law (Article 105), "when for breach of dealing with a document or several joint documents among several taxes, carry out fine the difference in tax. "

Results (English) 3:

The imposition by the tax administration Ghramtyn or more is Mkhalfun contrary to, the provisions of Article 105 of the tax procedural law that mandated for tax administration and compliance. (Article 105) "in case of violation on a document or multiple documents shared by multiple taxes, fines up to the difference of tax".