Article 104 - Submitting a Grievance

The DCE, in the event that the objection is partially or fully rejected, may appeal the rejection decision before the Tax Grievance Committee (TGC) within 60 days from the date it is notified or becomes aware of the rejection decision, or after the 90-day period designated for deciding on the objection and responding has elapsed without a response from the Tax Administration. The grievance must state the reasons describing the matter and be accompanied by supporting documents. The grievance may not include requests that were not mentioned in the original objection. In all cases, an appeal against the Tax Assessment letter cannot be accepted before an objection has been submitted regarding it.