Prescription of tax debt in Syrian legislation

Abstract

The tax represents a state debt in the hands of the taxpayer, such as any financial obligations that may fall by statute of limitations in order to preserve the legal positions of individuals and to create stability for them, therefore it was necessary to discuss the issue of the obsolescence of this obligation, in terms of examining the duration of the statute of limitations of the tax debt and determining the start of its effectiveness, where these provisions vary according to the status of the taxpayer. It is also necessary to examine the reasons for the interruption of the tax statute of limitations, especially since taxes are important resources for the state and contribute to a large extent to the coverage of public spending and all countries seek to preserve as much as possible these revenues, so it is incumbent upon us as researchers to clarify all the provisions of this subject to create a balance between this goal and the need to maintain the stability of the legal centers of individuals, especially since this subject  has branched out in many laws, we tried through this research to inform them all through an integrated system About the tax obsolescence.