أهم النصوص المشتبه في دستوريتها في قانون الضريبة على القيمة المضافة 67 لسنة 2016 ولائحته التنفيذية The Most Important Laws That are Suspected of being Unconstitutional in the Value Added Tax Act 67 of 2016 and it’s Implementing Regulations

In law No. 67 of 2016, the value added tax law was passed to replace the general sales tax
law 11 of 1991, which was repealed after several amendments were made to it. Many of its articles were
subject to unconstitutional judgment and many criticisms. The approval of the laws is an officer Which
cannot be ignored as it will prevent the departure of laws and regulations of the Constitution, which
leads to respect for the existing authorities in the state for their role and respect each other, and to
achieve the laws in general and the tax of them, in particular, a kind of stability. The system of taxes to
the minimum extent possibleto narrow the scope and reduce thenumber; the successivechanges in the
economic system stable on the current situationmessed with sudden changes in financial systems as the
frequentamendments to the provisions of the tax burden of the taxpayerand damage to economic
activity, and we tried through the search to answer the important question is whether legislator in the
new law could avoid every citizen constitutional chaos, which has been affected by the former law 11 of
1991 repealed and its executive regulations, through two studies singled out the first to talk about the
articles of the law of value added tax suspected of and the second, we devoted to talk about the most
important articles of the executive regulations of the law suspected of constitutionality, and then
followed by a conclusion to the research showed us the diversity of reasons for which the suspicion of
un constitutionality surrounded a number of texts of the law of value added tax issued by law 67 of 2016
and its executive regulation between violation of the right of the taxpayer to the legitimate expectation
of the taxpayer, and the violation of the legislator himself frominterference to direct his competence to
develop tax rules by standing a negative attitude of this matter and leaving it to the executive authority,
which may turn its legitimate intervention in this regard when it issues the necessary regulations to
enforce thelaws, not as a result of exceeding the limits and controls prescribedby the constitution in this
regard.