The objection is submitted to the Department of Tax Dispute Resolution Committees at the Ministry of Justice via the online objections systems. Applications are submitted using the dedicated forms, which must be accompanied by the following documents and data:
- Applicant’s name, details, and address. Summary of the application’s subject and requests included therein
- Supporting documents.
- Electronic notification addresses for the objector’s legal representative or tax agent, along with one additional address specified by the objector.
- Any other documents relating to the reasons for the objection.
The committee studies the objection and gives sufficient opportunity for both parties involved to provide feedback on what the opposing party presents. The committee issues its verdict within 20 business days from the date the objection is submitted; it can also extend the deadline by another 20 business days if it deems there are reasonable motives for such an extension.
The law on Tax Procedures mandates the full payment of taxes and administrative penalties as a prerequisite for approaching the Reconsideration Committee. The reconsideration request must be submitted to the committee in order to be approved by the Tax Dispute Resolution Committee. [JD1]
The individual and the Federal Tax Authority have the right to appeal the Tax Dispute Resolution Committee’s verdict in the courts, as per the regulations in force at the courts.