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14.6. Appeal Procedures

If a taxpayer disagrees with an assessment made by the tax authorities, they may lodge an appeal with the Jury, i.e., the General Directorate of Taxes or members authorized by the Ministry of Finance.

The taxpayer may appeal against the decision of the Jury in the administrative courts within 15 days from the date of receipt of the notice.

The decision of the administrative courts may be further appealed, but only if the taxpayer discovers new evidence or documents that were not considered in the earlier appeal, or claims that there has been an error in passing the judgment or that the decision was fraudulent in nature.

Such appeal must be filed within 2 years from the date of the decision or within 3 months from the date of the discovery of new evidence or documents.