Deadlines
The deadline for filing an objection is two months from the date on which the taxpayer is notified of the assessment or decision, or from the date of payment where the competent tax administration has not issued a payment decision, or where the taxpayer has paid the tax or penalties before being notified of that decision. Failure to comply with this deadline may result in the objection being rejected on procedural grounds.
The concerned person is provided with a receipt confirming submission of the objection, and the objection is recorded in a dedicated register.
The objection is considered filed on:
- The date it is delivered to the competent unit, if submitted by hand.
- The date of the postal stamp, if sent by ordinary mail.
- The date it is deposited with the postal service, if sent by registered mail.