Article 183

Any person - on whom an administrative penalty specified in this Law has been imposed - may contest against the decision issued imposing penalty. The contestation shall be submitted to the Committee within forty-five days from the date of notifying the decision and by complying with the provision of the first Paragraph of Article 169 of this Law.

The Committee shall consider and make a decision on the contestation in accordance with the provisions of Chapter two of Part six of this Law.

The decision issued by the Committee confirming the imposition of fine may be appealed against.

The appeal shall be submitted to the Court referred to in Article 171 of this Law within forty-five days from the date of notifying the decision issued by the Committee.

The Court shall consider and make a judgment on the appeal by adopting the procedures determined for hearing and making a judgment on tax suit.