General Information
Any concerned person may object to tax assessments and specific tax decisions relating to them when they consider that the assessment or decision contains an error, an overcharge, unfair treatment, or a violation of the law.
Reference: Article 97 of Law No. 44 (Tax Procedures Law) .
Deadline for Submitting an Objection
A written petition must be submitted to the competent tax unit within two months from the date on which the taxpayer is notified of the assessment or decision.
The deadline begins on the payment date when the competent tax administration has not issued a payment decision, or when the taxpayer pays the tax or penalties before being notified of that decision.
Reference: Article 97 of Law No. 44 (Tax Procedures Law) .
Required Documents
- A written objection submitted by the taxable person.
- A copy of the notice or decision being challenged.
- Supporting documents, such as invoices, receipts, and account statements.
Stages of Objection
| 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 from the payment date. |
| Second | Objection before the Objections Committee or the Administrative Court. | Two months from the date of notification of the decision issued by the Objections and Appeals Department. |
| Third | Appeal before the State Council. | One month from the date of notification of the Objections Committee's decision. Acceptance of the appeal is conditional upon depositing a cash security equal to 5% of the disputed amount, excluding the late-payment penalty. |
Reference: Articles 97, 99, 100, and 101 of Law No. 44 dated 11 November 2008 (Tax Procedures Law) .