The Procedural Framework of the Tax Audit | Addressing Business Audit and Tax Security Delivery: Towards a New Trust Approach

Karim Aarab (u. a.)

ISBN 10: 6205840545 / ISBN 13: 9786205840542

Published by Our Knowledge Publishing, 2023

The Procedural Framework of the Tax Audit | Addressing Business Audit and Tax Security Delivery: Towards a New Trust Approach | Karim Aarab (u. a.) | Taschenbuch | Englisch | 2023 | Our Knowledge Publishing | EAN 9786205840542 | Verantwortliche Person für die EU: SIA OmniScriptum Publishing, Brivibas Gatve 197, 1039 RIGA, LETTLAND, customerservice[at]vdm-vsg[dot]de | Anbieter: preigu. Seller Inventory # 126755766

Synopsis:

The Moroccan tax system is essentially declarative, the taxpayers must declare spontaneously their profits and incomes and the control of the administration is often done a posteriori. This control is not done arbitrarily, but rather according to a procedure well determined by the legislator "the normal procedure of rectification following the verification of accounts", it is a set of techniques to control and ensure the sincerity of the accounts and declarations filed. When talking about this procedure, it is essential to remember that there are two main actors, namely the administration and the taxpayer, where the rules of the game are summarized in the framework of the powers of the administration and the definition of a protection framework for the taxpayer. To ensure this protection, the legislator has attributed a certain number of guarantees in the form of procedural rules that are imposed on the administration during the implementation of these control instruments, these rules are of fundamental scope.

Bibliographic Details

Title: The Procedural Framework of the Tax Audit | ...
Publisher: Our Knowledge Publishing
Publication Date: 2023
Binding: Taschenbuch
Condition: Neu