وبما انه فضلاً عن ذلك، وفي حال تزام

وبما انه فضلاً عن ذلك، وفي حال تزامن النقص في تصريح المكلف عن بعض عملياته مع نقص في تدوين تلك التعليمات في سجلاته – كما في حال اهمال المكلف او امتناعه عن تسجيل بعض المبيعات او المشتريات، او في حال قيدها بأقل من قيمتها الحقيقية – فإنه لا يجوز عندها مراكمة الغرامات او مضاعفتها، بل تفرض الغرامة المرتبطة بالنقص في التسجيل – اي غرامة المادة 115 – وهي الغرامة الاعلى مقارنة مع تلك المنصوص عليها في المادتين 109 و110 (مع الاشارة الى ان الغرامات المنصوص عليها في المواد المذكورة تتناول نفس المطرح الضريبي، اذ هي تفرض بنسبة معينة من قيمة الضريبة غير المصرح عنها وغير المدفوعة)،

Results (English) 1:

As well as, in case of lack of synchronization in the designated permit some operations with lack of codification of such instructions in his records — as in the case of negligence or failure to record some sales or purchases, or if credited undervalued – it may not then accumulate or multiply fines but fines associated with deficiencies in recording any fine art 115 — the highest fine compared to those provided for in articles 109 and 110 (with reference to fines Provided for in the articles mentioned on the same tax almtarh, which impose a certain percentage of undeclared tax value and unpaid),

Results (English) 2:

Since he Moreover, in the event coincided shortfall in charge of a statement about some of its operations with a shortage identify those instructions in his records - as in the case of the negligence of the taxpayer or failing to record some sales or purchases, or in the case of chargeable undervalued - it does not It may then accumulate fines or duplicated, but imposed the fine associated with inferiority in the registry - a fine of Article 115 - a fine Supreme compared with those set out in articles 109 and 110 (with reference to the penalties set forth in the mentioned articles dealing with the same tax Almatarh, as it is imposes a certain percentage of tax is declared and unpaid) value,

Results (English) 3:

Moreover, since, if a synchronization permission to charge for some of its deficiencies and the codification of those instructions in the records as if neglecting the taxpayer or his failure to score some sales or purchases, or if recorded at less than their true value, it may not have accumulated fines or double it imposes fines associated with lack of any fine registration section 115 which are fine, superior compared with those set out in articles 109 and 110) the. The reference to the penalties provided for in articles dealing with the same Almtrh tax, which is imposed by a certain percentage of the amount of tax is declared and paid) </s>