Extent The possibility of a clearing To end the tax debt

  • Rahim Hussein Moussa


It is known that the commitment to a temporary necessity, bound to the demise of his fate, and the fulfillment or otherwise. It shall not be binding on the debtor to remain forever adhere to the enrollment, and the religion like all other tax obligations and other legal lapses in the same ways in which the commitment expires, only what was agreed with the nature of them. Also, the application of general rules for the commitment at the expiration of the tax debt is not only in the absence of rules on the expiry of this religion in particular, when tax laws included provisions on the expiration of the commitment of these provisions have been applied without significance to the provisions of the general civil law. And a way of clearing the expiration of a commitment to take the place of meeting, they are a way to avoid the process of fulfilling the dual, as it is on the other hand, and a means of security. The successive civil legislation on the organization and emphasized its provisions as a means of fulfillment of the commitment, however, the parties resort to whenever available terms. However, the issue of set-off did not belong to care for themselves by the legislator tax, which is silent in most of the legislation on the organization of its provisions, which open the door to the jurisprudence and the judiciary to express an opinion on the appropriateness of the clearing of the debt tax beholders into account to enjoy the tax debt of a special nature and is characterized by by the rules of the independence of the tax law distinguishes them from other rules. Perhaps this is what led many to question the possibility of set-off to end the tax debt and on the rules which govern this subject as long as the tax legislator did not provide a text allows for a house. This is what we will try to answer in this study, the modest asking God for success.




How to Cite
HUSSEIN MOUSSA, Rahim. Extent The possibility of a clearing To end the tax debt. Mustansiriyah Journal of Arts (MuJA), [S.l.], n. 46, p. 1-16, sep. 2018. ISSN 0258-1086. Available at: <http://amm.uomustansiriyah.edu.iq/index.php/mustansiriyah/article/view/513>. Date accessed: 06 dec. 2021.