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14.6. Appeal Procedures

Appeals can be filed at the supervising tax authority and/or in court against the decision of tax authorities. The appeal to the supervising tax authority may be submitted within 3 months from the date when the taxpayer or any other liable person had determined or was to determine the violation of his rights. The appeal will be reviewed by the supervising tax authority or its official within 30 days. If the taxpayer does not agree with amount of tax calculated, he may submit the lodge (appeal) on decision of the tax authorities to the relevant executive authority performing the tax control or the court.