وبما انه ثابت من ملف المراجعة، أن ا

وبما انه ثابت من ملف المراجعة، أن التكليف بغرامة المادة 115 المعترض عليه، تناول الفروقات الضريبية الناتجة عن التعديلات التي أدخلت على تصاريح المكلف خلال العام 2009، حيث أنه لم يعزّ الى الشركة المكلفة اي مخالفة تتعلق بنقص في تدوين العمليات في سجلات الشركة، بل تعلقت المنازعة بطبيعة وبوصف العمليات والمصاريف المدونة في السجلات،

Results (English) 1:

Since falling from a file review, commissioning a fine art 115 contested, tax differences resulting from amendments made to the designated permits during the year 2009, where he was exalted to the company responsible for any irregularity concerning the lack of codification processes in company records, but the dispute concerned the nature and description of the processes and expenses recorded in the records,

Results (English) 2:

As he fixed the audit file, the commissioning of a fine Article 115 challenged, taking the tax differences resulting from amendments to the permits in charge in 2009, where he did not glorify to the company charged with any offense related to the lack identify the processes in the company's records, but concerned the nature of the dispute and as operations and expenses recorded in the records,

Results (English) 3:

As the fixed file review, commissioned by the challenged Article 115, dealing with tax differences resulting from changes made to the designated permits during the year. 2009, it has an unparalleled to any violation of the company as a recording operation records of the company, but the dispute concerned the nature of the operations and, as the code in the registers.