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13.7. Appeal Procedures

If a taxpayer disagrees with an assessment, they may lodge an appeal with the Director of the tax administration. In cases of a wrong determination of the tax base, the appeal must be made before 31 December of the year following the year in which the assessment was issued. For other cases the appeal must be filed within 6 months of the issued assessment.

If the taxpayer disagrees with the decision of the Director of the tax administration, further appeal can be lodged with the Director-General of the tax administration, and ultimately with the Minister of Finance.