If a taxpayer disagrees with an assessment, they may lodge an appeal with the tax administration. The appeal must be made within 30 days.
If the taxpayer disagrees with the decision of the appeals process with the tax administration, they may further appeal with the Court of First Instance. This further appeal must be made with 30 days of the decision of the tax administration.
Final appeal can be made with the Court of Revision within 30 days of the decision of the Court of First Instance.