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Abstract : the additional estimation is considered to be one of the estimation ways followed and resorted to by the tax administration once it found out that the process of estimation imposed on the tax payer's income has not show his actual income either because : 1- the tax imposed on his tax resources was less than its actual value , or 2- the tax has not been actually estimated for one or some of the resources of taxpayer's income. The study presents this subject in detail terms, and puts forward the following hypotheses: - the additional estimation is considered to be exceptional originally in the process of estimation . - It is resorted to when certain conditions are met. The causes and cases of additional estimation may be materialized as the far as the taxpayer and the financial authority are concerned. 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FA3G' %D' %0' *9DB 'D#E1 ('D61J() 'D*J *3*HAI 9F 71JB 'D'3*B7'9 'DE('41 AAJ G0G 'D-'D) D' -',) D7D( EF 'DECDA HD' J9*/ ('DE/) 'DB'FHFJ) 'DE-//) DD*B'/E(). 3- -'D) %9'/) 'D*B/J1 :- **-BB G0G 'D-'D) %0' *E* 9EDJ) 'D*B/J1 9DI /.D 3(B #F .69 D*B/J1 FG'&J H*B/J1 %6'AJ  #J 'F 'D9EDJ*JF *CHF'F B/ #,1J*' 9DI 'D/.D HGH E41H7 (9/E *H'A1 F5 J-HD /HF 'DBJ'E (G CE' DH EF9 'DB'FHF %,1'! 'D*B/J1 'D%6'AJ 6EF (E/) 'D*B'/E)  HEF GF' AGH J.*DA 9F 'D*B/J1 'D%6'AJ AJ #F G0' 'D#.J1 J#*J D'-B' 9DI 'D*B/J1 'DFG'&J AJ -JF J#*J G0' D'-B' DD*B/J1JF 'DFG'&J H'D%6'AJ E9'(). 'DE7D( 'D+'FJ 41H7 'D*B/J1 'D%6'AJ DE' C'F 'D*B/J1 'D%6'AJ J#*J '3*+F'! EF 'D#5D 'D9'E AJ %,1'! 9EDJ) 'D*B/J1 HDE' C'F 'D'3*+F'! D' J,H2 'D*H39 AJG  A'F 'DBHD (%EC'FJ) %,1'! 'D*B/J1 'D%6'AJ J3*H,( *H'A1 41H7 #H BJH/ E9JF) *-/ EF 3D7) 'D%/'1) 'D61J(J) AJ 'DBJ'E (G  HDG0' **BJ/ 9EDJ) 'D*B/J1 'D%6'AJ (+D'+) 41H7 #3'3J) J*E+D 'D#HD AJ H,H/ 'D#/D) 'DE'/J) 'D*J *+(* *H'A1 #3('(G HBJ'EG'  #E' 'D+'FJ AJ*E+D AJ 61H1) 'DBJ'E (G B(D -DHD E/) 'D*B'/E 'D*J JB1G' 'DB'FHF H#.J1' J*7D( 'DBJ'E (*(DJ: 'DECDA 'D0J *E %,1'! G0G 'D9EDJ) (-BG  H9DJ) 3J*F'HD 'D(-+ 'D916 DG0' 'D41H7 AJ G0G 'DE7D( *('9' C'D#*J :- 'DA19 'D#HD :- H,H/ /DJD E'/J J+(* B79' H,H/ 3(( EF #3('( 'D*B/J1 'D%6'AJ . 'DA19 'D+'FJ :- %,1'! 'D*B/J1 'D%6'AJ B(D 'FB6'! 'D#,D 'DE-// DD*B'/E . 'DA19 'D+'D+ :- *(DJ: 'DECDA (%,1'! 'D*B/J1 'D%6'AJ . 'DA19 'D#HD H,H/ /DJD E'/J J+(* B79' H,H/ 3(( EF #3('( 'D*B/J1 'D%6'AJ JBHE G0' 'D417 (5H1) 9'E) 9DI *H'A1 'D/D'&D 'DE'/J) 'D*J *+(* H,H/ 3(( 'D*B/J1 'D%6'AJ C'D'-*J'D H'D.7# H'D%GE'D  H('DF81 DD0'*J) 'D.'5) 'D*J J*E*9 (G' 'DB'FHF 'D61J(J H'D*J *,9D F5H5G E.*DA) AJ 7(J9*G' HBH'9/G' 9F 'DA1H9 'DB'FHFJ) 'D#.1I  H*,9DG JG*E ('D"+'1 #C+1 EF 'D#3('( H'DHB'&9 #C+1 EF 'DFH'J'  H'F C'F* *DC 'DA1H9 'DB'FHFJ) *EF-G 'D#3'3 'D0J J3*F/ %DJG AJ BH'9/G H'D0J J#.0 EFG (B/1 E' J,9DG E*EJ2' 9FG'  HDG0' A'F EAGHE 'D/DJD 'DE'/J AJ B'FHF 61J() 'D/.D JF51A ('D0'* %DI 'DHB'&9 'DE'/J)() #C+1 EF :J1G' EF 'D#/D) 'DE'/J) H'D*J *#*J (4CD 9ED #H 'E*F'9 #H #J -/+ E9JF J.5 'DECDA #H F4'7 J5/1 EF ,'F(G #H EF ,'F( 'D3D7) 'DE'DJ) 3H'! C'F EB5H/' #E :J1 EB5H/  (-3F 'DFJ) #H (9/EG'  HB/ 9E/* (96 'D*41J9'* 'D61J(J) %DI -51 G0G 'DHB'&9 (F5H5 51J-) AJE' *1C 'D".1 'D#E1 DD3D7) 'DE'DJ) *B/1G' (-3( CD -'D) CE' 3F1I. HAJ -'D) H,H/ 'D/DJD 'DE'/J 9DI 'DH'B9) 'DE'/J) A'FG JF(:J #F J*CHF D/I 'D3D7) 'DE'DJ) 4C EB(HD AJG (9/ 'D'7D'9 9DJG  %0 'FG J,( #F JCHF E*E*9' ('DBH) 'D*J */A9 %DI %BF'9G' ('D.7# #H 'D*B5J1 EF '-/ 71AJ 'D9EDJ) 'D61J(J)()  HGF' JB9 9(! 'D%+('* 9DI 'D3D7) 'DE'DJ) FA3G' 9DI '9*('1 #FG' GJ EF J+(* DG' %,1'! 'D*B/J1 'D%6'AJ /HF 'DECDA H%FG' GJ EF J/9J H,H/ 'D.DD #H 'D*B5J1 H-*I D' JA3- DG' 'DE,'D DD*,'H2 9DI -BHB 'DECDA ('D61J()() H*1*J(' 9DI 0DC JD2E 'DB'FHF 'D3D7) 'DE'DJ) (*3(J( B1'1G' ('D*B/J1 'D%6'AJ H%D' C'F 916) DD79F()  H'F C'F* (96 'D*41J9'* D' *9J1 DG0' 'D#E1 #GEJ) CE' GH 'D-'D ('DF3() 'DI 'DE419 'D91'BJ . 'DA19 'D+'FJ %,1'! 'D*B/J1 'D%6'AJ B(D -DHD 'D#,D 'DE-// DD*B'/E EF 'DE9DHE AJ E,'D 'D*9'ED'* 'D61J(J) #F #-C'E 'D*B'/E 'DE9EHD (G' AJ 'DBH'9/ 'D9'E) *#.0 E,'DG' AJ 'D*7(JB  %0 J9*(1 'D*B'/E EF H3'&D 'FB6'! 'D'D*2'E #H %(1'! 'D/JF 9'E) H /JF 'D61J() #H 'D'D*2'E (G' .'5) D*-BJB 'D'3*B1'1 AJ 'DE9'ED'* 'DE'DJ) ()  HEF 'DE9DHE #J6' #F G0' 'D'FB6'! AJ -'D) 'D*B'/E J*-BB AJ -'D*JF GE'() : 1- 'FB6'! 'DE/) 'D*J J-//G' 'DB'FHF DE7'D() 'D/'&F (-BG . 2- E1H1 E/) EF 'D2EF 9DI '3*-B'B 'D'D*2'E /HF 'DE7'D() (G. HAJ CD' 'D-'D*JF **-// G0G 'DE/) AJ 'DE,'D 'D61J(J (.E3 3FH'* HD' JECF 'D.1H, 9DJG' %D' (F5 B'FHFJ J1/ 6EF 'DF5H5 'D.'5) ('D61J()  H'F C'F G0' 'D-B 9EHE' J+(* DCD EF 'D3D7) 'DE'DJ) H'DECDA 9DI -/ 3H'! D#FG CE' JF5( 9DI -B 'D/HD) AJ 'DE7'D() ('D61J() JF5( ('DEB'(D 9DI -BHB 'DECDA 'DE*9DB) ('D61J() #J6'  HDCF 'D#E1 'D+'(* AJ -'D) 'D*B/J1 'D%6'AJ GH 'FG J*B11 DD3D7) 'DE'DJ) AB7 /HF 'DECDA H0DC #F 'D*B/J1 'D%6'AJ (-/ 0'*G GH -B EF -BHBG' HGH D' J*9DB ('DECDA HD' J*HBA 9DI E7'D(*G (G AGJ H-/G' 5'-() 'D-B AJ %,1'!G HJ+(* DG AJ EB'(DG -B '3*1/'/ E' /A9G EF 61J() (:J1 H,G -B HG0' 'D-B #J6' J.69 D#-C'E 'D*B'/E()  H*(/# E/) 'D.E3 3FH'* EF 'D3F) 'D*B/J1J) 'D*J J1'/ AJG' *B/J1 /.D 'DECDA (*B/J1 %6'AJ 9F 9/) 3FH'* CB'9/) #3'3J) **AB 9DJG' ':D( 'D*41J9'* HEFG' 'DB'FHF 'D91'BJ H(96 'DBH'FJF E-D 'DEB'1F)()  H'F C'F 'DE419 'D91'BJ H(96 'D*41J9'* 'D#.1I *H1/ (96 'D-'D'* ('DF3() DEH6H9 'D*B/J1 'D%6'AJ *9*(1G' '3*+F'! *EJ2 AJG (.5H5 E/) 'D*B'/E EF -J+ *-/J/G' ('D2J'/) #H 9/E 'D'9*/'/ (G' #5D' CE' 3F1I  H9DJG A'FG CB'9/) 9'E) E*I *-BB* -'D) EF 'D-'D'* 'D*J */9H 'DI 'D#.0 ('D*B/J1 'D%6'AJ H*7'D( 'D3D7) 'DE'DJ) (%,1'&G .D'D E/) 'D*B'/E ()  #H '3*FA0* 'DE/) 'D%6'AJ) J3B7 -BG' AJ %,1'! 'D*B/J1 'D%6'AJ HJFB6J 'D*2'E 'DECDA (/A9 'D61J(). 'DA19 'D+'D+ *(DJ: 'DECDA (%,1'! 'D*B/J1 'D%6'AJ J9*(1 EF EH,('* 'D1,H9 ('D*B/J1 'D%6'AJ 9DI #J ECDA #F JCHF 9DI 9DE E3(B (G  HJ#*J G0' 9F 71JB *(DJ:G (4CD 3'(B 9DI %,1'! 'D*B/J1 'D%6'AJ H(CD E' *9DB (G EF -J+ 'D#3('( 'D*J /9* %DI 'D#.0 (G HE' J*HA1 D/JG' EF #/D) B'79) (.5H5G  H'D*9/JD 'D0J 3J*E 9DI 9EDJ) 'D*B/J1 'D#5DJ) H%D' +(* DDECDA -B 'D79F AJG()  %0 #F DG0' 'D417 #GEJ*G AJ 'D%+('* ('DF3() 'DJG H'DI 'D3D7) 'DE'DJ) 9DI -/ 'D3H'! HB/ #C/* 0DC *H,G'* 'DB6'! AJ E51 %0 ,'!* #-C'E E-CE) 'DFB6 'DE51J) D*B11 (7D'F 'D*B/J1 'D%6'AJ AJ -'D 9/E *(D: 'DECDA (G()  HJ9/ 'DBJ'E (G 6EF 'D'D*2'E'* 'DH',() 9DI 'D3D7) 'DE'DJ) D#FG J/.D 6EF '.*5'5'* 'D%/'1) 'D61J(J) AJ *3HJ) 'D/JF 'D61J(J H'D*J *H,( 9DJG' %9D'E 'DECDA ('DE3'&D 'D61H1J) 'DE*9DB) ('D*2'EG (/A9 'D61J() H'D0J 9'/) E' JCHF 6EF E/) E-//) B'FHF'() . H%0' C'F G0' 'D#5D 'D9'E 'D0J J,( 'D#.0 (G (.5H5 'D*B/J1 'D%6'AJ F,/ #F (96 'D*41J9'* C'D*41J9 'D91'BJ DE *HD #GEJ) DEH6H9 'D*(DJ: CE' 3F1I  'D#E1 'D0J ,9D E3DCG' G0' .1H,' 9DI 'DE#DHA HE' *B*6JG 'D'D*2'E'* 'D61J(J) 'D*J *B9 9DI 9'*B 'D3D7) 'DE'DJ) . E*I *-BB* G0G 'D41H7 H,( 9DI 'D3D7) 'DE'DJ) %,1'! 'D*B/J1 'D%6'AJ  %0 *7(B 'D*41J9'* G0G 'D41H7 (5H1) E7DB) #H F3(J) H'F E' JECF #F JB'D EF #FG' D'F*81 %DJG' (5H1) C'ED) AJ (96 'D-'D'* C*DC 'D*J */.D AJ 9/'/ 'D,1'&E H'DE.'DA'* 'D61J(J) ()  D' F9*B/ (5-*G D'F G0G 'D-'D'* J,( #F J+(* 9DI 'DECDA /DJD B'79 ('1*C'(G' HGJ AJ E,EDG' HB'&9 E'/J)  HDG0' A'F G0' 'D417 D' J:J( 9F G0G 'D-'D'* AJ 'D*B/J1 'D%6'AJ HD' JECF 'DBHD (%GE'D 'DE419 DG #H 9/E 'D(-+ 9FG (5H1) E7DB) . 'DE(-+ 'D+'FJ #3('( 'D*B/J1 'D%6'AJ JBHE -B 'D3D7) 'DE'DJ) AJ 'D1,H9 9DI 'DECDA (*B/J1 %6'AJ %0' *-BB* #3('(G H'D*J *FB3E (H,G 9'E %DI FH9JF EF 'D#3('( J$/J 'D#HD %DI *B/J1 'D61J() (#BD EF -BJB*G'  #E' 'D+'FJ AJH/J %DI 9/E *B/J1 'D61J() #5D' . HJ3*HJ AJ G0G 'D#3('( (*B3JEG' 'D9'E G0' %F *-BB* D/I 'DECDA #5D' #H D/I 'D3D7) 'DE'DJ) D#F '-*E'D 'D.7# %0' C'F E$C/' 3H'! EB5H/ #E :J1 EB5H/ D/I 'DECDA AGH B'&E D/I 'D3D7) 'DE'DJ) #J6' H'F C'F (4CD :J1 EB5H/ AJ 'D:'D( 'D#9E  0DC #F 'DECDA B/ J9E/ %DI .DB 3(( DD*B/J1 'D%6'AJ %E' E*G1(' EF 'D61J() #H %GE'D' EFG  AJ -JF #F 'D3D7) 'DE'DJ) (EH8AJG' J:D( *B/J1 E' J*-BB D/JG' EF G0G 'D#3('( ('D.7# :J1 'DEB5H/ 9DI '9*('1 'F-J'2G' (H5AG' ,G) *FAJ0J) %DI ,'F( 'D.2'F) 'D9'E) DD/HD) *-BJB' DE5D-*G' AJ %/.'D 'C(1 B/1 EECF EF 'D9H'&/ 'DE'DJ) %DJG'  H9DJG JECF *F'HD #3('( 'D*B/J1 'D%6'AJ HAB 'D*B3JE 'DE0CH1JF "FA' D/I CD EF 'DECDA H'D3D7) 'DE'DJ) 6EF E7D(JF C'D"*J:- 'DE7D( 'D#HD :- 'D#3('( 'DE*9DB) ('DECDA . 'DE7D( 'D+'FJ :- 'D#3('( 'DE*9DB) ('D3D7) 'DE'DJ) . 'DE7D( 'D#HD #3('( 'D*B/J1 'D%6'AJ 'DE*9DB) ('DECDA *F7HJ #3('( 'D*B/J1 'D%6'AJ 'D*J **-BB D/I 'DECDA H'D*J *#*J HAB 'D*B3JE 'DE4'1 %DJG "FA' 9DI 9/) -'D'* EFG' E' J/.D 6EF EAGHE 'D'-*J'D H'D*2HJ1  HEFG' E' J/.D 6EF EAGHE 'D%GE'D (5H1*JG 'DE*9E/ H:J1 'DE*9E/  HAJ E' J'*J F(JF G0G 'D#3('( *('9' 6EF A19JF :- 'DA19 'D#HD: 'D#3('( 'D*J **-BB D/I 'DECDA A*$/I %DI *B/J1 'D61J() (#BD -BJB*G' . 'DA19 'D+'FJ: 'D#3('( 'D*J **-BB D/I 'DECDA A*$/I %DI 9/E *B/J1 'D61J() #5D'. 'DA19 'D#HD 'D#3('( 'D*J **-BB D/I 'DECDA A*$/I %DI *B/J1 'D61J() (#BD -BJB*G' H*4ED G0G 'D-'D'* 5H1*JF EF 5H1 'D*51A'* 'D*J JECF #F *5/1 EF 'DECDA A*,9D /.DG E916' DD.6H9 D9EDJ) *B/J1 %6'AJ  H**-BB 'D5H1) 'D#HDI AJ 'D#A9'D 'D*J J#*JG' 'DECDA B'5/' 'D*G1( EF 'D61J() (#9E'D */.D AJ F7'B 'D'-*J'D H'D*2HJ1 %0 JBHE (G' 'DECDA E*9E/' DD*.D5 EF 9(! 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http://www.esnips.com" www.esnips.com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