Article 28 – Tax Assessment Review Request
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Without prejudice to the provisions of Article 29 of this Decree-Law, a Person may submit a request to the Authority to review a Tax Assessment or part thereof and any related Administrative Penalties.
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The request made under Clause 1 of this Article shall specify the reasons for the request and be made within (40) forty Business Days from the date the Person is notified of the Tax Assessment and the related Administrative Penalties.
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The Authority shall review the request made under Clause 1 of this Article and issue a decision within (40) forty Business Days from the date of receiving such request, and inform the applicant of the decision within (5) five Business Days from the date of issuance of the decision.
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The Person may submit a reconsideration request pursuant to Article 29 of this Decree-Law in respect of the decision issued under Clause 3 of this Article within (40) forty Business Days from the date the Person is notified of the decision in accordance with Clause 3 of this Article or the expiration of the timeframe within which the Authority is required to issue and notify the applicant of the decision.
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It shall not be permissible to submit a request for a Tax Assessment Review or continue to consider it in respect of which a reconsideration request has already been filed.
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The request submitted under Clause 1 of this Article shall be made in the form and manner specified by the Authority.