Law 91 of 2005
Article 102 of the Income Tax Law
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From 10 June 2005 to 20 October 2020
تكون الضرائب والمبالغ الأخرى المستحقة للحكومة بمقتضى هذا القانون دينا ممتازا تاليا فى المرتبة للمصروفات القضائية وذلك على جميع أموال المدينين بها أو الملتزمين بتوريدها .
ويكون دين الضريبة واجب الأداء فى مقر المصلحة وفروعها دون حاجة إلى مطالبة فى مقر المدين .
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