Tax Appeal

Taxmen have prepared a draft law which would prevent disgruntled taxpayers from applying directly to court. An appeal to a higher tax authority on any tax matter or against any decision of a tax official will become mandatory before looking for a judicial review. According to tax collectors, the new system will only benefit taxpayers as it will ‘save time, money and reduce reputational risks’.

Currently, the appeal to a supervisory tax office is mandatory only against determinations made by the tax authorities during tax audits. In other cases, a taxpayer may go directly to court.

If adopted by Parliament, the law will become affective in 2014.