Objection and Appeal
Every concerned person has the right to object to tax assessments and special tax decisions related to him if he finds in them an error, increase, unfairness against him, or violation of the law. The objection shall be submitted before the tax administration either directly or by mail, regardless of the type of tax or fee being objected to, by means of a written request signed by the concerned person or by whoever legally represents him. It must include the objector’s name, address, registration number at the Ministry of Finance, the reasons for the objection, and the objector’s claims, attached with copies of the documents that justify this objection; otherwise, the objection shall be rejected in form.
Please refer to Law No. 44 dated 11/11/2008 (Tax Procedures Law), especially Articles 97 through 102 and their applications.