THE TAX CHECKING IN THE IRAQI INCOME TAX | ||
| Journal of college of Law for Legal and Political Sciences | ||
| Article 10, Volume 10, issue 39 part 2, November 2021, Pages 234-265 PDF (746.57 K) | ||
| Author | ||
| FaDHEELAHAh ABAS GHAEB | ||
| Mosul University / College of Law | ||
| Abstract | ||
| The tax checking is a right within given rights by the law for the tax administration to ensure that reality of its profits, adoptions real and regularity of records which presented, it is a procedure aims to naming the tax receptacle, then assigning the tax sum which must paying, and reducing the escape chances from paying. | ||
| Keywords | ||
| the tax checking in law of the income tax- right of inspecting- right of briefing | ||
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