Article 42

Taxpayers have the right to object to the tax assessment decision by registered mail or any means that proves delivery, within (30) thirty days from the date of notification of the decision. The appeal should be submitted to the Authority, and its submission suspends the execution of the tax assessment decision.

The appeal must specifically include the following information:

1. Taxpayer's name and tax identification number.

2. The contested tax assessment decision.

3. Details of the assessment being contested and all reasons supporting the appeal, along with any supporting documents.

4. Acceptable assessment elements, if any.

The Authority will review the appeal and may request additional information or documents. The taxpayer must respond to this request within no more than thirty days. This period is not counted within the time frame set for the Authority to respond to the appeal.

The Authority must notify the taxpayer or the responsible person of its decision on the appeal by any means that proves delivery, within (60) sixty days from the date the appeal was filed. Failure of the Authority to respond within this period constitutes an implicit rejection of the appeal.

If the taxpayer acknowledges in writing their acceptance of the Authority's decision on the appeal, or if they do not appeal this decision before the Tax Grievance Committee according to the provisions of Article 43 of this Regulation, the Authority's decision on the appeal or the tax assessment decision, as applicable, becomes final. The tax and any related financial penalties become due and payable.