الرقابة الجبائية على استرداد قروض الرسم على القيمة المضافة " دراسة حالة على مستوى مديرية الضرائب لولاية الشلف ".

Abstract

The study aims to clarify the most important cases in which the value-added fee is recovered, Dealing with one of the cases generates a tax loan for the value-added fee, and the taxpayer has the right to claim its refund according to specific procedures, where the request is studied by the fiscal administration using a form of fiscal control. Therefore, the final result is either accepting the payment of the sum to the taxpayer in full or in part, or rejecting it completely. The study concluded that there is a difference in the procedures and conditions for dealing with the value-added fee in the case of retrieval and refund. ) which forces the second party to resort to the tax administration to recover the amount (tax loan).