Part 6 - Tax Disputes
Chapter 3 - Tax Suit
Section 1 - Consideration of and Making Decision on Tax Suit
Article 172
[GTL Notes: Tax Suit Consideration - Terms]
In considering the tax suit before the competent Court, the following terms shall be observed:
A third party may not intervene in the tax suit, nor shall he be implicated therein;
At any stage of a suit, the defendant Authority, during the session, may present any counter claims or new pleas or reasons that may sustain the original tax assessment;
Evidencing may be made by testimonies including the written and accounting evidences, expertise, inspection, presumptions and admissions except the oath and witness statement and other evidences which are in conflict with the written nature of the procedures.
Matters not covered by any special provision in this Law shall be governed by the provisions of the aforementioned Civil and Commercial Procedure Law, and the Law of Evidence in Civil and Commercial Transactions.