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14.6. Appeal Procedures

Tax payer may appeal against assessment of tax or any other decision passed by the tax authority and appellate decision is given within 30 days of filing of the appeal.

Filling of an appeal against an assessment does not postpone the date for payment of taxes. An appeal is admitted, only if the undisputed part of the taxes is paid.

Where the order in appeal does not reverse or the appeal is otherwise unsuccessful, the taxpayer is liable for the disputed amount along with a penal interest of 24% per annum from the due date.