ولمّا كان البند الثالث من المادة 26

ولمّا كان البند الثالث من المادة 26 من قانون الإجراءات الضريبية رقم 44/2008 قد نص صراحة على انه "في حال نفذ المكلّف العمل بحسب الأسس المبينة في جواب الإدارة الضريبية على الطلب، يصبح هذا التنفيذ ملزماً للإدارة الضريبية وللمكلف معًا في إطار العمل المنفذ حصرًا (...)"، بالتالي يكون المشترع قد رتّب على الاستفسارات الصادرة أصولاً نتائج قانونية حاسمة لا يسع عدم الالتزام بها في أي شكل من الأشكال،

Results (English) 1:

As the third item of article 26 of the tax procedure code number 44/2008 explicitly stated that "If the designated work carried out by the grounds listed in answer tax management on demand, this becomes a binding implementation for tax administration and taxpayer to work together within the port exclusively." Therefore be enacted had arranged to queries issued decisive legal consequences of asset failure cannot in any way,

Results (English) 2:

Whereas Article 26 Article III of the Law on Tax Procedure No. 44/2008 has explicitly stated that "in the event that the charge of the work, according to the grounds set out in the answer to the tax administration on demand, this becomes a force binding tax administration and taxpayer together in the framework of the port work exclusively ( ...) ", thus the legislator had arranged to inquiries of assets decisive legal consequences of non-compliance can not help them in any way,

Results (English) 3:

Since the item third of Article 26 of the tax Procedure Law No. 44 / 2008 has explicitly stated that "if work is carried out by lines. Set in response to the tax department to request, this binding to the tax department Wllmklf together under the action Hsrana (...)" therefore, the legislator had arranged for queries and duly issued by the legal consequences of critical failure to cannot in any way