Article 29 – Request for Reconsideration
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A Person may submit a request to the Authority to reconsider any decision, or part thereof, issued by the Authority in connection to the Person, provided that the request specifies reasons, within (40) forty Business Days from the date he was notified of the decision.
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The Authority shall review the reconsideration request and issue a decision including reasons within (40) forty Business Days from the date of receiving the application, and inform the applicant of its decision within (5) five Business Days from the date of issuing the decision.
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It shall not be permissible to submit a request for reconsideration of a Tax Assessment if a request for review is submitted to the Authority in this regard until a decision is issued by the Authority or the expiry of the period during which the Authority must issue a decision on the request and inform the applicant of it, in accordance with Articles 28 and 35 of this Decree-Law.
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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.