General Information
Any concerned party has the right to object to a tax assessment or to specific tax decisions related to them if they consider that such assessment or decision includes an error, an increase, prejudice to their rights, or a violation of the law.
Reference: Article 97 of Law No. 44, Tax Procedures Law.
Deadline for Submitting an Objection Request
A written objection must be submitted to the competent tax unit within two months from the date of notification of the assessment or decision, or from the date of payment where the competent tax administration has not issued a notified decision, or where the taxpayer has paid the tax or penalties before being notified of such decision.
Reference: Article 97 of Law No. 44, Tax Procedures Law.
Required Documents
- A letter from the taxable person.
- A copy of the notice or decision being objected to.
- Supporting documents for the objection, such as invoices, receipts, and account statements.
Objection Stages
| Stage | Type of Objection | Submission Deadline |
|---|---|---|
| First | Objection before the tax administration, Objections and Appeals Department. | Two months from the date of notification of the assessment or grant. |
| Second | Objection before the Objections Committee or the Administrative Court. | Two months from the date of notification of the decision of the Objections and Appeals Department. |
| Third | Objection before the State Council. | One month from the date of notification of the decision of the Objections Committee. Acceptance of the appeal is subject to depositing a cash guarantee equal to 5% of the amount objected to, excluding the assessment penalty or grant. |
Reference: Articles 97, 99, 100 and 101 of Law No. 44 dated 11/11/2008, Tax Procedures Law.