Keywords : the tax checking in law of the income tax- right of inspecting- right of briefing
THE TAX CHECKING IN THE IRAQI INCOME TAX
Journal of college of Law for Legal and Political Sciences,
2021, Volume 10, Issue issue 39 part 2, Pages 234-265
The tax checking is a right within given rights by the law for the tax administration to ensure that reality of its profits, adoptions real and regularity of records which presented, it is a procedure aims to naming the tax receptacle, then assigning the tax sum which must paying, and reducing the escape chances from paying.