Federal Law (Tax Procedure)

Provisions

651 Chapter One - Definitions and Scope of Application of the Law

652 Article 1 - Definitions

653 State

687 Part One - Keeping of Accounting Records and Commercial Books

688 Article (4) - Record Keeping

691 Article (6) - Tax Registration, Tax De-registration and Amendments of Data related to Tax Registration

694 Article (8) - Tax Return Preparation and Submission

697 Article (10) - Voluntary Disclosure

699 Part One - Notification

700 Article (11) - Methods of Notification

702 Article (12) - Register of Tax Agents

708 Article (17) - The right of the Authority to perform a Tax Audit

716 Article (24) - Tax Assessments

719 Article (26) - Tax Evasion Penalties

721 Part One - Application for Reconsideration

722 Article (27) - Procedures for Application for Reconsideration

724 Article (28) - Tax Disputes Resolution Committee

730 Article (33) - Challenge Procedures before Courts

732 Part One - Refund of Tax

733 Article (34) - Application for Tax Refunds

736 Article (36) - Collection of Payable Tax and Administrative Penalties

738 Article (37) - Obligations of the Legal Representative

743 Part One - Confidentiality

744 Article (41) - Professional Confidentiality

746 Article (42) - Statute of Limitation

753 Article (48) - Proof of Accuracy of Data

654 Minister

684 Article (2) - Scope of Application of the Law

686 Chapter Two - Tax Obligations

689 Article (5) - Language

690 Part Two - Tax Registration

692 Article (7) - The Legal Representative

695 Article (9) - Specifying Payable Tax when Settling

701 Part Two - Tax Agent

703 Article (13) - Tax Agents Registration

709 Article (18) - The Right of the Authority to Access the Original Records or Copies Thereof During a Tax Audit

717 Article (25) - Administrative Penalties Assessment

723 Part Two - Objections to the Committee

725 Article (29) - Jursidictions of the Committee

734 Article (35) - Tax Refund Procedures

735 Part Two - Tax Collection

739 Article (38) - Responsibility of Settlement in the Case of a Partnership

745 Part Two - Timeframes and Lapse of Time

747 Article (43) - The Authority''s Right to Claim

754 Article (49) - Conflict of Interest

883 Federal Law No. (7) of 2017 on Tax Procedures

655 Authority

685 Article (3) - Objectives of the Law

693 Part Three - Tax Obligations

698 Chapter Three - Tax Procedures

704 Article (14) - Conditions of Registration in the Register

707 Part Three - Tax Audits

710 Article (19) - Timing of the Tax Audit

726 Article (30) - Procedures for Submitting Objections

729 Part Three - Challenges before Courts

737 Part Three - Settlement and Collection of Tax and Administrative Penalties in Special Cases

740 Article (39) - Tax and Administrative Penalties Settlement in Special Cases

748 Article (44) - Time Limit for Tax Obligations

752 Part Three - Closing Provisions

755 Article (50) - Judicial Officers

656 Director General

696 Part Four - Voluntary Disclosure

705 Article (15) - Appointment of a Tax Agent

711 Article (20) - New Information Surfacing after a Tax Audit

715 Part Four - Tax Assessments and Administrative Penalties Assessment

720 Chapter Four - Objections

727 Article (31) - Procedures of the Committee

741 Article 40 - Settlement of Tax in Bankruptcy Case

749 Article (45) - Calculation of Timeframes

756 Article (51) - Authority Fees

657 Committee

706 Article (16) - Person’s Records with the Tax Agent'

712 Article (21) - Cooperation during the Tax Audit

718 Part Five - Penalties

728 Article (32) - Enforcement the Committee’s Decision'

731 Chapter Five - Refund and Collection of Tax

750 Article (46) - Reduction of or Exemption from Administrative Penalties

757 Article (52) - Repeal of Conflicting Provisions

658 Competent Court

713 Article (22) - The Audited Person’s Rights'

742 Chapter Six - General Provisions

751 Article (47) - Calendar

758 Article (53) - Executive Regulations

659 Tax

714 Article (23) - Notification of the Tax Audit Results

759 Article (54) - Publication and Coming into Force of this Law

660 Tax Law

661 Person

662 Business

663 Taxable Person

664 Taxpayer

665 Tax Return

666 Tax Period

667 Tax Registration

668 Tax Registration No. (TRN)

669 Registrant

670 Legal Representative

671 Due Tax

672 Payable Tax

673 Administrative Penalties

674 Refundable Tax

675 Tax Assessment

676 Administrative Penalties Assessment

677 Notification

678 Voluntary Disclosure

679 Register

680 Tax Agent

681 Tax Audit

682 Tax Auditor

683 Tax Evasion

10954 Definition