ضوابط وشروط التصالح فى مخالفات قانون الإجراءات الضريبية الموحد

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ضوابط وشروط التصالح فى مخالفات قانون الإجراءات الضريبية الموحد

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نظم قانون الإجراءات الضريبية الموحد إجراءات التصالح في بعض الجرائم والمحالفات لأحكام هذا القانون، ونصت المادة 75، على أنه يجوز للوزير أو من يفوضه التصالح في الجرائم المنصوص عليها فى هذا القانون أو القانون الضريبى، وعلى من يرغب في التصالح أن يدفع قبل رفع الدعوى الجنائية مبلغًا يعادل (100) من قيمة المستحقات الضريبية طبقًا لهذا القانون أو القانون الضريبى، ويكون الدفع إلي خزانة المصلحة أو إلى من يرخص له فى ذلك من الوزير.

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نشر 19/02/2021

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تحديث 19/02/2021

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