Legal Procedures

Reasons for implementation of legal proceedings

  In case of Fraud and Omission of the Secretary General’s Declaration:

  • If the taxpayer provides incorrect return or conceals information, a tax shall be imposed on him by virtue of Article (45).
  • In case that the taxpayer is required to declare any document so as to submit to the tax administration, books of accounts or fails to answer any question, shall be subjected to, in accordance to Article (46/h), a fine amounts to double tax.

The Penalty for not Paying the Tax:

  • As provided for in Article (63), a fine shall be imposed on the taxpayer, if it has not been paid on or before due date. The S.G. may impose a fine according to the regulations.
  • If the appeal has been submitted to the Income Tax Committee, or the Competent Court, the penalty shall be imposed on any tax which been  proved not paid on or  before the  due date, or after issuing the decision of the income tax committee or the competent court, whichever may be the body to which the appeal has been submitted.

Collecting the tax by Raising a Suit:

Article (68) of the Act provided that:

  • A payment of any tax that has not been on or before the due date for its payment, or a notice has been served upon any person under the provisions of Article (67/1) and such person has failed to respond to such notice, the S.G. may raise a suit, in his official capacity before a competent court for collecting the tax due on that person, in addition to the suit expenses.