If the objection is rejected, the tax payer is entitled to appeal this decision in front of the Tax Appeals Committee within 30 days from the date of being notified of the rejection or the end of the period specified to take a decision, without receiving any response on the rejection.
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This Decision establishes the Executive Bylaws governing tax procedures, covering Articles 1 to 48. Its primary purpose is to outline the rules and regulations for tax administration and compliance. The Bylaws detail critical processes, including taxpayer rights and obligations regarding objections and appeals against tax assessments. As specified, a taxpayer whose objection is rejected has a 30-day period to appeal to the Tax Appeals Committee. Failure to appeal within this timeframe renders the tax assessment final and payable, with no further option for reconsideration, ensuring definitive closure on assessment disputes.
Chapter 7 : Objections and Appeals
Second : Appeal
Article 26
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