The burden of proof in the tax dispute

Abstract

Evidence is a key to the success of any claim, so that it is not sufficient to possess the right, but rather we must prove it and establish evidence of this right. The burden of proof is defined as assigning one of the parties to the dispute to establish evidence of the validity of what he claims. The burden of proof shifts between the litigants during the pleadings in the tax dispute, and the outcome of the dispute depends on who bears the burden of proof.

And if the general principle is that “the evidence is on the plaintiff”, then this is difficult to apply in the tax dispute due to the subjectivity of the tax law and the special nature of the tax dispute.

In this regard, the Syrian tax legislation did not specify the legal rules in terms of determining who bears the burden of proof in the tax dispute, in contrast to some legislation such as the Egyptian legislation, which devoted a special space to this issue in tax laws.

Accordingly, we discussed in the first topic what is the evidence in the tax dispute, and we discussed in the second topic to talk about the distribution of the burden of proof to the parties to the tax dispute.