Tax return offenses in the Income Tax Law

Taxes are from the general sovereign revenues, which have an importance that does not differ from other revenues that enter the state’s public treasury, and they are of interest in most constitutions of the world’s countries and have special legislation regulating their provisions in terms of imposing, estimating, and appealing before the competent authorities, and this is evidence of their importance as public revenue and what they protect within them. One of the goals that each country seeks to achieve in its financial and tax policy, and perhaps one of the most important guarantees that achieve social and tax justice is the presence of criminal penalties for the taxpayer’s violation of the provisions of the tax law, in addition to other penalties prescribed in non-tax legislation such as the Penal Code, civil pleadings, implementation and collection of government debts, among others. Arab tax legislation and judicial decisions, which brings together the responsibility of the person charged with paying the tax, both criminally and civilly, as far as these laws relate to the subject of research and study. And the main question is what are the crimes of tax declaration in the Income Tax Law as the main duty, which are crimes that are intended to harm the state and are followed by detriment to “the public interest and the purpose of which is to get rid of paying the tax partially” or completely “including the crime of refraining from paying the tax. And the crime of not submitting the tax return on time. legally defined” and the main source of the tax offense has a special law for those crimes. The tax (declaration) crime represents a major form of violation of the tax texts, as the taxpayer is dependent through it to achieve an illegal purpose, which is to get rid of the tax completely or reduce its burden as much as possible. The tax (declaration) crime is considered the most serious type of violation against the income tax law and its infringement of the state’s financial rights and the breach it performs in extending the public treasury with financial resources. The tax legislator has treated these crimes in a special treatment stemming from the same income tax law in order to achieve the objectives of this law and the methods of committing do not differ Crimes (tax declaration) from time to time. The tax return is one of the most important ways to determine the income tax debt, and that is why the legal tax legislation has authorized the right to monitor and examine what is included in the declaration and amendment in whole or in part to access the income facts of the taxpayer. It also has the right to enter the tax administration in addressing the official and private departments or authorities and to see everything related to the taxpayer It is agreed with the administration’s right to determine the income of the real taxpayer, for the purpose of collecting the tax debt, and the legislator recognized the tax administration with the means and privileges that enable it to collect the debt from the taxpayer and in the fastest way so that the state can carry out its burdens in the most complete way, and that the tax administration has given the right to defend its money that the taxpayer owes to the court The competent authority to seize movable and immovable funds. This requires procedures and conditions that must be implemented. The tax legislation treats the tax with a special treatment in terms of its being subject to the normal statute of limitations and the lack of clearing between it and other debts, and that the tax debt is not equal to other debts in terms of quality, so this debt advances On the rest of the debts, the state has the means and methods that the ordinary creditor does not have in collecting the debt