The taxpayer may object, challenge and appeal the tax assessment in accordance with the following procedures:

1. Objecting the tax assessment should be within 60 days from the assessment letter notification date or upon his knowledge of the assessment notice by any means. The taxpayer shall refute objection reasons and shall furnish supporting documents to the Tax Department. The Tax Department shall decide on the taxpayer's objection and reply to the same within 90 days from the date of objection submission. If such period has been elapsed without any response from the Tax Department, then It will be considered as an implicit rejection.

2. If the taxpayer's objection has been refused explicitly or implicitly, the taxpayer may challenge the refusal decision before the Tax Appeals Committee as stipulated upon in Article 28 herein, within 60 days from the date of notification with the objection refusal decision or knowledge of the same, or from the expiry date of the deadline granted to the Tax Department to decide on the objection without any response. The Tax Appeals Committee should decide on the appeal within 90 days of submission date. The Committee may extend such a period for similar periods not exceeding 365 days based upon the taxpayers' request or the Tax Department's request.

3. The Tax Department or taxpayer may challenge the decision of the Tax Appeals Committee before the competent court within 60 days from date of notification with the decision or knowledge of the same by any means, or from the expiration date of appeal consideration period without a decision.