Exercise of the right of appeal
ACTION BROUGHT BEFORE THE DIRECTORATE FOR DISPUTE SETTLEMENT
An appeal is filed by the taxpayer to review the acts of the tax administration in the administrative procedure.
The aim is to resolve tax disputes within short deadlines in order to relieve the administrative courts of cases that can be resolved at the level of the tax administration.
The liable party, if he/she disputes acts, explicit or implicit, issued or carried out from 1/1/2014 onwards against him/her by the Tax Administration , must, before appealing to the Administrative Justice, file an appeal before the Dispute Resolution Division of the Independent Public Revenue Authority with a request for review in the framework of administrative proceedings. The appeal shall be lodged with the competent tax authority that issued the contested act.
The appeal shall be lodged by the debtor or by a third party authorised by the debtor for that purpose. There are two ways of filing:
- or by a visit by the person concerned or the authorised person to the tax office that issued the relevant act,
- or by electronic submission via the Internet within the time limit laid down in the relevant provisions.
Note that...
No fee is required for lodging an appeal before the Dispute Resolution Directorate.
The lodging of an appeal does not suspend the obligation to pay this amount.
However, a request for suspension could be filed so that, pending the decision on the appeal, the taxpayer would not be required to pay the amount of the tax until the appeal is decided.
We undertake the whole process in 3 simple steps
WE TAKE OVER
- The organization of the work
- Representation at the Tax Offices
- The handling of the procedure
- The monitoring of the request