وبما انه انطلاقاً مما تقدم، فان الت

وبما انه انطلاقاً مما تقدم، فان التكليف بغرامة المادة 115 من قانون الاجراءات الضريبية يستوجب صراحة تحقق احدى الحالات المنصوص عليها في متن المادة المذكورة، وهو بالتالي لا يعدّ صحيحا ًالا في حال امتناع المكلّف عن إبراز السجلات الواجب مسكها قانوناً او في حال امتناعه عن إبراز المستندات المثبتة لصحة التصريح، أو أخيراً في حال امتناعه أو تلكؤه عن تدوين العمليات على سجلاته وفقاً للأصول.

Results (English) 1:

Because judging from the above, the Commission fined article 115 of tax procedure law expressly requires that one of the cases provided for in the said article, and is therefore no longer valid unless designated abstentions highlighting the records to be held legally or in case of failure to produce documents proving the health permit, or, finally, if failure or threatened about auditing operations on its records according to assets.

Results (English) 2:

Since it is based on the foregoing, the commissioning of a fine of Article 115 of the Tax Procedure Law requires explicitly check one of the cases provided for in the body of the article in question, and is therefore not considered valid only if the taxpayer's failure to highlight to be easily obtainable legally records or in the event of failing to show documents installed to the health permit, or finally in the event of his refusal or reluctance to record operations on his records in accordance with the assets.

Results (English) 3:

Since it is based on the above, the assignment, by Article 115 of the tax procedure code must explicitly check one of the cases provided for in the body of the article, it therefore Anala is true in case of the failure of the charge profile records to be maintained in law or if he presentation of documentation of the validity, or finally. If he or Tlkh recording operations on the records according to due process.