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إمتحان في مادة القانون الجبائي

إمتحان في مادة القانون الجبائي

الاستاذ : اليونسي

الامتحان 60 دقيقة

اجب (ي) على جميع الاسئلة التالية:

اعتمادا على منهجية تحليل النازلة ، اجب (ي) على النازلتين اسفله:

النازلة 1

راسل مفتش الضريبة يوم 22 يونيو 2023 السيدة عائشة في رسالة أولى يخبرها بالأساس الضريبي الجديد بناء على حق الاطلاع وجمع المعلومات المادة 214 من المدونة العامة للضرائب. قدمت السيدة خديجة جوابا عن الرسالة الأولى يوم 30 يوليوز 2023. لكنها فوجئت برسالة جديدة من مفتش الضريبة يخبرها بفرض الضريبة تلقائيا.

المنظمة بموجب

ما هي المساطر مع الآجال والمؤسسات التي يمكن للسيدة عائشة اعتمادها بعد الفرض التلقاني، علما أن عيد الاضحى سيكون يوم 29 يونيو 2023 وبعطلة تمتد اريعة أيام.

النازلة 2

توصل السيد عمر بمراسلة من مصالح الجماعة تخبره بضرورة أداء ما بذمته من دين عمومي يتعلق بالرسم المفروض على الأراضي غير المبنية، وذلك بعد مرور ثلاث سنوات من حصوله على رخصة البناء. ما هو الاجراء المسطري غير القضائي التي يمكن للسيد عمر ان يسلكه في هذه الحالة على مستوى الوعاء والتحصيل؟

اجب (ي) بطريقة مباشرة على السؤال التالي:

ما المقصود بأوراق بنما ؟ وما علاقتها بالضريبة؟

إضافة تعليق

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_WidgetManager._RegisterWidget('_HTMLView', new _WidgetInfo('HTML110', 'upload-image', document.getElementById('HTML110'), {}, 'displayModeFull'));
_WidgetManager._RegisterWidget('_HTMLView', new _WidgetInfo('HTML10', 'header-main', document.getElementById('HTML10'), {}, 'displayModeFull'));
_WidgetManager._RegisterWidget('_LinkListView', new _WidgetInfo('LinkList10', 'header-main', document.getElementById('LinkList10'), {}, 'displayModeFull'));
_WidgetManager._RegisterWidget('_LinkListView', new _WidgetInfo('LinkList11', 'header-main', document.getElementById('LinkList11'), {}, 'displayModeFull'));
_WidgetManager._RegisterWidget('_HTMLView', new _WidgetInfo('HTML11', 'before-blog', document.getElementById('HTML11'), {}, 'displayModeFull'));
_WidgetManager._RegisterWidget('_HTMLView', new _WidgetInfo('HTML12', 'before-post', document.getElementById('HTML12'), {}, 'displayModeFull'));
_WidgetManager._RegisterWidget('_BlogView', new _WidgetInfo('Blog1', 'blog-post', document.getElementById('Blog1'), {'cmtInteractionsEnabled': false, 'lightboxEnabled': true, 'lightboxModuleUrl': 'https://www.blogger.com/static/v1/jsbin/1612947698-lbx__ar.js', 'lightboxCssUrl': 'https://www.blogger.com/static/v1/v-css/828616780-lightbox_bundle_rtl.css'}, 'displayModeFull'));
_WidgetManager._RegisterWidget('_HTMLView', new _WidgetInfo('HTML13', 'ads-post', document.getElementById('HTML13'), {}, 'displayModeFull'));
_WidgetManager._RegisterWidget('_HTMLView', new _WidgetInfo('HTML17', 'ads-post', document.getElementById('HTML17'), {}, 'displayModeFull'));
_WidgetManager._RegisterWidget('_PopularPostsView', new _WidgetInfo('PopularPosts10', 'sidebar-static', document.getElementById('PopularPosts10'), {}, 'displayModeFull'));
_WidgetManager._RegisterWidget('_LabelView', new _WidgetInfo('Label11', 'sidebar-static', document.getElementById('Label11'), {}, 'displayModeFull'));
_WidgetManager._RegisterWidget('_HTMLView', new _WidgetInfo('HTML20', 'sidebar-sticky', document.getElementById('HTML20'), {}, 'displayModeFull'));
_WidgetManager._RegisterWidget('_HTMLView', new _WidgetInfo('HTML21', 'footer-widget', document.getElementById('HTML21'), {}, 'displayModeFull'));
_WidgetManager._RegisterWidget('_LinkListView', new _WidgetInfo('LinkList13', 'footer-widget', document.getElementById('LinkList13'), {}, 'displayModeFull'));
_WidgetManager._RegisterWidget('_LinkListView', new _WidgetInfo('LinkList14', 'footer-widget', document.getElementById('LinkList14'), {}, 'displayModeFull'));
_WidgetManager._RegisterWidget('_HTMLView', new _WidgetInfo('HTML23', 'copyright', document.getElementById('HTML23'), {}, 'displayModeFull'));
_WidgetManager._RegisterWidget('_HTMLView', new _WidgetInfo('HTML24', 'jet-options', document.getElementById('HTML24'), {}, 'displayModeFull'));
</script>
</body>*/</style>