background image
14.6. Appeal Procedures

Tax administration’s rulings are not final on the taxpayers. Before filing a complaint with the judge, a written complaint is required to be made against the amount of their tax. Effective 1 January 2021, the complaint must be lodged within 3 months (previously 6 months) from the date of the filing of the return or receipt of the notice of recovery.

Effective 1 January 2021, the taxpayer aggrieved by the decision of the tax authorities can file an appeal against the decision to the Administrative Court of Appeal within 3 months (previously 6 months).