GTL Summary:

Article 17 grants taxpayers the right to appeal tax assessment decisions within thirty days of notification. The appeal must be submitted directly to the General Tax Authority, and notably, the filing of an appeal suspends the immediate implementation and collection of the assessed tax. If a taxpayer fails to appeal within this thirty-day window, the assessment decision becomes final and legally binding, making the tax due for immediate payment. This article ensures due process by allowing taxpayers to challenge Authority decisions before they become enforceable, provided they act within the prescribed timeframe.