Ministerial Decision No. 29 of 2008 enacts the Executive Bylaws, establishing procedural rules for tax administration. This Decision, which covers Articles 1 to 48 of the Bylaws, outlines the framework for managing tax objections and appeals. As detailed in Article 25, the Tax Administration has 90 days to decide on an objection, with non-response constituting an implied rejection. It also provides for a final tax assessment upon mutual agreement between the administration and the taxpayer. The Decision's focus is on ensuring a structured and clear process for tax compliance and dispute resolution.
Chapter 7 : Objections and Appeals
First Objection
Article 25
The Tax Administration shall decide on the objection within (90) ninety days from the date of submitting thereof. Non-responding to the objection shall be considered as an implied rejection thereof.
If the Tax Administration and tax payer agree on a specified tax amount within the period mentioned in first paragraph of this Article, the tax will be assessed in accordance with the agreement and will become final and due for payment.
Continue Reading
Access Full Content
You're viewing a preview of this document. Please log in to unlock the complete content, annotations, and research tools.