Privileges of Taxation Department Analytical Study for Palestinian Taxation Law System

Privileges of Taxation Department Analytical Study for Palestinian Taxation Law System PDF

Majdi Nabeel Mohammad Shar'b

Supervisor(s)

Dr. Ahmad Mubarak Al-Khaldy -

Discussion Commity

114 صفحة

Abstract :

Privileges of Taxation Department Analytical Study for Palestinian Taxation Law System By Majdi Nabeel Mohammad Shar'b Supervisor Dr. Ahmad Mubarak Al-Khaldy Abstract The privileges of the tax department are considered as means and tools that allow the department to implement taxation law in accordance to legislations. These privileges are exceptional ways the tax department use to either determine the dept in case of taxation dispute or to collect taxation depts. This generate constrains on client as it allows for example its employees to inter into premises and the right to inspect records of the client in order to get real estimates about income and profits. It also allows inspectors to have the right of impoundments on client estates and money for procuring taxation depts. Admitted taxes is considered as one of the most ways in determining taxation and that’s why taxation legislation gave the right for the tax department to monitor and examine what is written in the admitted taxes and amend or modify partially or completely in order to reach the fact concerning client income. The tax department also has the right to enquire about client income from either private or official sectors in order to determine the actual income. Legislations also gave the right for the tax department tools and privileges that allow procuring taxation such as impoundments on client money recourses and this in turn is reflected on governmental performances. There are differences in various countries with respect to the authority of impoundments power and some gave this right to the tax department while others left the right for specialized courts. In all cases impoundments requires certain conditions and procedures, for either restrains or custody, that should be followed and taxation legislation considered tax dept as special cases as it dose not comply to ordinary prescriptive rules and clearing with other dept, however, some accepted clearing for certain reasons. In all cases tax dept is considered to be special and can not be considered as equal to any other dept and governments have the right to collect it by certain means that ordinary creditor use. The Palestinian legislators recognized these privileges and law number 17 for the year 2004 identified ways for determination and collecting of taxes. It also determined installments, reductions, down payments and impoundment system. This study aimed at identifying tax determination, collection and dealing with tax dept in the proper ways in agreement with legislation laws.

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