دفاتر السياسة والقانون
Volume 10, Numéro 19, Pages 841-850
2018-06-01
Le Contrôle Sur Pièces Dans Législation Fiscale Algérienne
Auteurs : Khouildi Said . Sadok Mehdi .
Résumé
The Tax Department has focused its efforts on strengthening the legal mechanisms of fiscal control in order to preserve the funds of the public treasury and increase the guarantees of the taxpayer. Therefore, a number of procedures have been adopted to comply with the various conditions, the most important of which is the supervision of documents. The tax inspector monitors the statements and documents used to impose any tax, fee, right or royalty, requests clarifications and justifications in writing, and can request the examination of accounting documents relating to the data and processes under review. The inspector may correct the statements, but prior to that, under penalty of invalidity of the procedures of tax subdivision, he shall send to the taxpayer the correction due to be made, and he shall clearly indicate to him, for each evaluation process. The reasons and the corresponding legal grounds is to protect the national economy and recovering public treasury funds.
Mots clés
: Control of documents; Budget assets; budget liabilities; The calculation table of the results; Charged with tax.
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