Tomorrow, Saturday, the Supreme Constitutional Court headed by Counselor Saeed Marei will consider Case No. 102 of the Constitutional Year 38, claiming the unconstitutionality of Article 1 of the General Sales Tax Law promulgated by Law No. 11 of 1991 regarding the phrase "for the purpose of trading" in the definition of each of " The taxpayer and the importer.
The first article of the law stipulates that “in applying the provisions of this law in the following terms and phrases, the definitions are intended to be shown next to each of them: Taxpayer: The natural or legal person charged with collecting and supplying tax for the interest, whether he is an industrial producer, a trader, or a performer of a taxable service whose sales have reached the registration threshold stipulated in This law: as well as every importer of a taxable commodity or service for the purpose of trade, regardless of the volume of his transactions Importer: Every natural or legal person who imports industrial goods or services from abroad that are subject to tax for the purpose of trading.
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