Tax Law: Article 29 - Final Tax
Chapter 5 - Tax Audit, Assessment and Provisional Seizure
Article 29 - Final Tax
The tax due shall be final in the following cases:
If it is in the same value of tax mentioned in the tax declaration.
If the deadlines for objecting to the tax assessment have been elapsed without filing an appeal.
If the objection has been refused, and deadlines for appeal before the Tax Appeals Committee have been elapsed without submitting an appeal.
If the objection has been partially accepted and deadlines for grievance before the Tax Appeals Committee have been elapsed without filing a grievance, or if the objection has been wholly accepted.
If the grievance has been refused and deadlines of appeal before the courts have been elapsed without filing an appeal.
If the grievance has been accepted wholly or partially while the deadlines of appeal before the courts have been elapsed without filing the same.
If an agreement regarding tax debt has been reached with the taxpayer in accordance with terms and conditions contained in the executive regulation.
If a final ruling has been adjudicated on the tax.
In the previous cases, the tax declaration, tax assessment letters, the amended tax assessment letter and minutes of the agreement shall be writs of execution.