دور لجان الطعن الضرريبي في حل المنازعات الجبائية

Abstract

This note aims to shed light on the role of tax appeal committees in resolving tax disputes by examining the legal and regulatory aspects of these committees and analysing their effectiveness in practice by addressing the composition and terms of reference of these committees, in addition to the conditions for resorting to them and highlighting their importance as an alternative mechanism to resolve disputes outside the judicial process, which contributes to reducing the burden on the judiciary and the administration. The memorandum also addressed the role of these committees in ensuring fair and effective tax collection and achieving the principles of tax justice and transparency, by assessing the performance of the appeal committees for direct taxes and similar fees, as well as amnesty and reconciliation committees, as tools to help improve the relationship between the tax administration and taxpayers.