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13.6. Appeal Procedures

Taxpayers can challenge/ appeal against the final assessment concluded by the tax authorities before the Chief of the respective tax office within 30 days (effective 9 July 2020, previously 15 days) from the date of receipt of the tax notice. In case where the taxpayer is not satisfied with the decision of the Chief of the Tax office, the taxpayer can appeal against such decision before the National Director of Taxes (DNI) within 30 days (effective 9 July 2020, previously 15 days) from the receipt of the tax notification. The DNI may decide on the appeal within 60 days.

In case of unsatisfactory decision, taxpayer can appeal against the decision of the DNI before a court, within 30 days (effective 9 July 2020, previously 60 days) from receipt of the DNI order and the court may decide the appeal within 60 days.