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May 15, 2026

Article 17 grants taxpayers the right to appeal tax assessment decisions within thirty days of notification. The appeal must be submitted directly to the General Tax Authority, and notably, the filing of an appeal suspends the immediate implementation and collection of the assessed tax. If a taxpayer fails to appeal within this thirty-day window, the assessment decision becomes final and legally binding, making the tax due for immediate payment. This article ensures due process by allowing taxpayers to challenge Authority decisions before they become enforceable, provided they act within the prescribed timeframe.

SECTION 6 - APPEALS AND COMPLAINTS

Chapter 1 - Appeals

Article 17

The taxpayer may appeal the tax assessment decision within thirty days of being notified by registered mail or any other means that provides proof of receipt.

The appeal shall be submitted to the Authority, and the submission of the appeal shall result in the suspension of the implementation of the tax assessment decision.

If the taxpayer does not submit an appeal within the period specified in the first Clause of this Article, the tax assessment decision becomes final, and the tax becomes due and payable.