Article 12 of General Sales Tax Law No. 6 of 1994
General Sales Tax Law No. 6 of 1994
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Article text
تخضع للضريبة السلع والخدمات التي تعتبر مهربة او مخالفة لأحكام هذا القانون حسب فئات
الضريبة النافذة في تاريخ وقوع
التهرب او المخالفة فاذا تعذر تحديد هذا التاريخ فتخضع لفئات الضريبة النافذة وقت ضبط
الجريمة او المخالفة.
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