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14.6. Appeal Procedures

If a taxpayer is dissatisfied by the assessment made by the tax authorities, an appeal can be filed with the tax dispute resolution committee within 30 days after receipt of the decision from the tax authority.

If the taxpayer further disagrees with the decision of the tax dispute committee, the taxpayer may file an appeal within 30 days through the administrative court system (there is no separate tax court system). If the taxpayer is dissatisfied with the decision of the administrative court, a suit can be filed to the court of appeal within a 14-day period.