Objections and Appeals
If you don’t agree with an imposed VAT assessment you may lodge an objection or file an appeal, by filing an objection request, accompanied with the supportive documents
Α. Filing an Objection with the Commissioner of Taxation
If you don’t agree with an imposed VAT assessment, you may lodge an objection with the Tax Commissioner, within 60 days from the date of the notification.
B. Filing an appeal to the Tax Tribunal
If you don’t agree with (a) an imposed VAT assessment or (b) the outcome of the Commissioner’s decision to your objection, you may lodge an appeal to the Tax Tribunal within 45 days from the date of the notification
C. Filing an appeal to the Administrative Court
If you don’t agree with (a) an imposed VAT assessment or (b) the outcome of the Commissioner’s decision to the objection or (c) the outcome of the Tax Tribunal’s decision to the assessment, you may file an appeal to the Administrative Court within 75 days from the date of the notification.
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Last Update:
13/04/2021 10:49:59 AM