Legal Regulation of the Appeal of Income Tax Cases

Abstract

Granting citizens the right of recourse to the judiciary is protected by the Basic Law, which safeguards this right for everyone, including taxpayers who are dissatisfied with the tax assessments levied against them. This provision serves to fortify the rule of law, encompassing all state institutions. It is undeniable that discussing tax procedures and objecting to them is a protracted process requiring extensive study. Through this research, the researcher elucidates the legal structure governing the appeals of income tax cases in Palestine.

The objective of this research is to illuminate the legal foundations that underpin the formation of the Income Tax Appeals Court. This specialized court is mandated to address tax disputes, distinguishing it from the approach of the Egyptian legislator who delegated this jurisdiction to the administrative judiciary. The study provides an exposition of the pertinent regulations and rationalizations for resorting to this court to adjudicate tax disputes. Notably, the legislator has designated the appeal process as the initial phase of tax litigation, deviating from the customary judicial hierarchies that pertain to dispute resolution. Consequently, the jurisprudence of the Palestinian judiciary has established that decisions rendered on tax objections filed by taxpayers with the tax department are treated as first-instance judgements.