Legal Regulation of Tax Grievance in Libyan Law “An analytical Study in Light of Income Tax Law No. 7 of 2010 and the provisions of the Libyan Judiciary”

Abstract

The paper deals with the administrative means of resolving tax disputes through grievance before the primary committees, given that this stage of dispute does not take place before the courts, even though these committees are of a judicial nature. The nature of these means was presented by clarifying the formation of these committees, the objection procedures before them, and the validity of their decisions. In an effort to address the problem of the extent to which this administrative method is able to provide a guarantee to the parties to the tax relationship. In other words, does the tax objection before the tax disputes committees achieve guarantees of tax justice in the inability of the taxpayer to evade taxes on the one hand and that the tax administration does not exaggerate in estimating the tax that the taxpayer must pay ?

In order for this paper to achieve its purpose as an attempt to answer this problem, the

relevant tax texts were reviewed, especially with regard to the Libyan Income Tax Law No. 7 of 2010, by analyzing them using the analytical approach that divides the study between two main requirements: the theoretical framework, then the provisions. Tax grievance. The study concluded that this method, although successful in resolving the tax dispute, may not be sufficient to achieve justice, which explains the possibility of resorting to other stages.