Law 67 of 2016
Article 35 of the Value Added Tax Law
In force
The text in force
The official text is in Arabic.
تقع المقاصة بقوة القانون بين ما هو مستحق للمسجل لدى المصلحة وما يكون مستحقا عليه وواجب الأداء بموجب أى قانون ضريبى تطبقه المصلحة أو أى من المصالح الإيرادية التابعة لوزارة المالية .
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