The Burden of Proof in Income Tax Disputes in Accordance with the Low Resolution No. 8 for the year 2011

This study aimed to find out who bears the burden of proof in tax disputes, and also aimed to learn methods of proof that can out skirts of the tax dispute be used to prove their rights . Of course , the basis that depended on answering the problems of this study is to find out the nature of the affiliation of the tax law to other laws. this study was divided into five chapter : In the introductory chapter addressed the Tax Disputes and the importance of the Evidence through divided the chapter into two sections : the first section dealt with the nature of the tax dispute and means resolved and dealt with in the second section the importance of proof in tax disputes where he touched on the concept of proof and its importance . In the first chapter which I addressed distribute the burden of proof between the parties of the tax dispute , the chapter was divided into two sections : the first section dealt with the tax dispute between the parties ( tax payer and tax administration ) , the second section dealt with distribution of the burden of proof on parties of tax dispute . In the second chapter dealt with the burden of proof witch divided into two section : the first section talked about the general conditions to prove legal incident and the second section talked about special conditions of incident tax on income. In the third chapter of this research I spoke about the power of the judge in the tax burden of proof where the chapter was divided into three sections : the first section talked about the doctrines of proof and the positive tax authority of a judge , but the second section talked about authoritative means of proof in a civil suit on the tax judge , in the third section I talked about authentic means in disputes own in income tax . In the fourth chapter it has been clarified the results and recommendations of this search . The study found arrange of results including : The tax law is a law that enjoys relative independence not absolute independence from other laws because all laws are associated with each other . Also , the study found that the burden of proof is not lying on one side without the other in tax dispute as it moves from one side to the other and is subject to rules of the civil and procedure code unless there is no specific provision in tax law. The study also reached to the possibility of using all means of proof provided by the law of evidence in the civil and commercial matters No.4 for the year 2011 but this depending on the degree of authentic all the way this means.