Objection to tax decisions in accordance with Law No. (17) for the year 2010 about income taxes and its executive regulation

Abstract

The Yemeni Law, like all other comparative laws, allotted the matter of taxpayer's objections on taxes assessment decisions with several provisions. These provisions include all stages of the tax dispute, starting with the objection or the administrative grievance, then the appeal before the appeals committee and ending with the appeal before the judiciary against the decisions issued by the tax appeals committees.

The subject of this research was confined to the statement of the provisions of the law related to the objections filed before the tax administration and the appeals before the tax appeals committees.