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13.7. Appeal Procedures

If a taxpayer disagrees with an assessment, they may lodge an appeal with the head of the Principle Taxation Centre. The appeal must be lodged within 90 days.

If the taxpayer disagrees with the decision of the Principle Taxation Centre, they may further appeal with the director general of taxation, which must be done within 30 days of receiving the decision.

In cases of further dispute, the case may be sent on to the Minister of Finance, the Administrative Division of the Supreme Court, and ultimately to the Plenary Assembly of the Supreme Court.