أحكام التصريح الطوعي في ظل التشريع الضريبي الإماراتي

First – Books:

I. Al Ali, Sheikha Muhammad, 2021, Legislative and security confrontation of tax evasion crimes - an applied study on the United Arab Emirates, Dar Al-Nahda Scientific, UAE.

II. Al-Badrani, Qabas Hassan Awad, 2005, The Legal Center for the Taxpayer, Dar Al-Manhaj, Amman, 1st edition.

III. Al-Shafi’i, Muhammad Ibrahim, Ahmed Abdel-Sabour Al-Daljawi, 2020, Public Finance and Financial and Economic Legislation with Application to the United Arab Emirates, University of Sharjah.

IV. Sawan, Muhammad Abdullah, Ahmed, Hussam Al-Din, 2022, Fines, Penalties, and Punishments in the Jordanian Income and Sales Tax Law and the UAE Value-Added Tax Law, Dar Al-Khaleej for Publishing and Distribution, Jordan, 1st edition.

Second - Periodicals:

I. Ahmed, Ahmed Ashour, 2021, The Future of Tax Policies in Egypt, Contemporary Economic Horizons Magazine, Information and Decision Support Center of the Egyptian Council of Ministers, Issue Six, May.

II. Judeh, Ibrahim Nasser, 2016, The Jordanian experience in applying information and communications technology in the tax system, Journal of Industrial Economics, Issue Eleven, December.

III. Siddiq, Ramadan, 1996, Correction of the final assessment (its legal principles and tax provisions), Periodic Bulletin of the Egyptian Tax Association, Volume (6), Issue (24), November.

IV. Mohamed, Saeed Abdel Moneim, 2021, Tax on Real Estate Transaction Values (Between Maintaining and Abolishing), Contemporary Economic Horizons Magazine, Tax Policy, Cabinet of Egypt, Center for Information and Decision Support, Issue (6), May.

V. Ahjeela, Abdullah Muhammad, 2018, Crimes of Excise Tax Evasion and the Problems of Its Penalties in UAE Legislation, University of Sharjah Journal of Legal Sciences, Volume 15, Issue 2.

VI. Gupta, Sanjeev, Ken, Michael, 2018, Digitization of Public Finance, Technology is Reshaping How Governments Raise and Spend Money, Finance and Development Journal, March.

VII. Middle East Tax Leaders Survey 2021, PWC.

Third - Laws:

I. The UAE Tax Procedures Law issued by Federal Decree Law No. 28 of 2022.

II. Law No. 206 of 2020 regarding Egyptian unified tax procedures.

III. Royal Decree No. (M/113) dated 11/2/1438 AH and its amendments in Saudi Arabia regarding value-added tax.

IV. The income tax system in Saudi Arabia issued by Royal Decree No. (M/1) dated 1/15/1425 AH and its amendments.

V. Value Added Tax System Article (47) issued pursuant to the decision of the Board of Directors of the General Authority of Zakat and Income - previously - No. (3839) dated 14 Dhul-Hijjah 1438 AH corresponding to November 14, 2016 AD.

VI. The guideline for examining, evaluating, correcting and objecting to the Authority’s decisions, Zakat, Tax and Customs Authority in Saudi Arabia, July 2021.

VII. The guideline for the tax return for excise tax in the UAE issued in July 2018.

VIII. The guidance guide for the tax return for value tax in the UAE issued in August 2021.

IX. Cabinet Resolution No. (37) of 2017 regarding the executive regulations of Federal Decree Law No. (7) of 2017 regarding excise tax in the Emirates.

X. Executive regulations of Federal Decree Law No. (8) of 2017 regarding value-added tax in the UAE.

XI. The executive regulations of the value-added tax law in Saudi Arabia issued pursuant to the decision of the Board of Directors of the General Authority of Zakat and Tax No. (7-2-20) dated 12 Shaban 1441 AH corresponding to April 5, 2020 AD.

XII. Cabinet Resolution No. 36 of 2017 regarding the executive regulations of Federal Law No. 7 of 2017 regarding tax procedures in the Emirates.

XIII. UAE Cabinet Resolution No. (49) of 2021, which amended Cabinet Resolution No. (40) of 2017 regarding administrative fines imposed for violating tax laws.

Fourth - Foreign references:

I. Bernard Bracher-1988, le systeme Fiscal librairie Generale de droit et de Francaise, Paris-Jurisprudence R-Pichon et R Durand-Auziaz, Paris-.

II. Bas Jacobs, Digitalization and Taxation CHAPTER 2, ©International Monetary Fund.

Fifth - Judicial rulings:

I. Minya Court of First Instance in Egypt, Second Circuit Taxes, Case No. 33 of 2015.

II. Federal Supreme Court in the UAE, Administrative Rulings, Appeal No. 227 of 2020 Judicial Year, dated 10/14/2020.

Sixth - Websites:

I. How to modify a tax return already filed, Tax Agency, 10 / April / 2023.https://sede.agenciatributaria.gob.es/Sede/en_gb/ayuda/consultas-informaticas/renta-ayuda-tecnica/modificar-declaracion-presentada.html.

II. If you must Amend your return, 20-Dec-2022, https:ll www.irs.govlnewsroomlif-you-must-amend-your-return.

III. Kelly Phillips Erb, Made A mistake on your tax return? Is things you need to know, Apr25.2019,http, see: https://www.forbes.com/sites/kellyphillipserb/2019/04/25/made-a-mistake-on-your-tax-return-15-things-you-need-to-know/

IV. Summary of penalties under the income tax act, Jan 13th,2022, 10 AM, https://cleartax.in/s/income-tax-act-penalties

V. Tax and duty manual, Irish tax and customs, Amending returns and self-assessments, part41A-04-01, October 2021. https://www.revenue.ie/en/tax-professionals/tdm/income-tax-capital-gains-tax-corporation-tax/part-41a/41a-04-01.pdf.

VI. https://tax.gov.ae