Article 66 establishes the right of a person to appeal against a penalty decision issued against them. The process for such an appeal is governed by the 'Rules of Procedure of the Committees for the Resolution of Tax Violations and Disputes'. The article specifies that if an appeal relates to an assessment decision, it does not suspend the taxpayer's obligation to pay the uncontested portion of the tax due under the law. This ensures that undisputed tax liabilities are settled promptly while the contested elements are under review by the relevant dispute resolution committees.
Chapter 12 - Filing of Declarations, Assessments, Procedures of Objections, and Appeals
Article 66 - Objection and Appeal
[A person against whom a penalty decision has been rendered may appeal such decision in accordance with the Rules of Procedure of the Committees for the Resolution of Tax Violations and Disputes.
If the subject matter of the appeal relates to an assessment decision, the appeal shall have no effect on the taxpayer's obligation to pay the uncontested tax amount due under the Law.]
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