Every tax system consists of essential, interconnected and complementary components. These components include the tax administration, which is the entity responsible for implementing tax legislation, and the taxpayer. Furthermore, this relationship requires a legal basis, represented by tax legislation, which regulates the relationship in terms of the rights and obligations of both parties. Our study here focuses on the obligations of the tax administration contained in the Income Tax Law. This law has determined the obligations of the tax administration. The tax administration has powers and authorities that prevail over the other party, represented by the taxpayer. This results from considering the tax as one of the basic resources in the state, in addition to considering it linked to the idea of the state’s sovereignty over its territory. Despite this, the law has obligated it to many obligations. Starting from its basic obligations related to linking the tax debt through the limitation and assessment of the tax, and its obligations not to abuse the powers and authorities assigned to it in order to achieve the public interest, this is what will be explained in this study.
مفرج et al. (Mon,) studied this question.