Tax Administration and taxpayer shall have the right to appeal before the competent court of justice against the decision of Tax Appeal Committee within sixty days (60) of the date of notice of the Tax Appeal Committee decision by a registered letter, with the requested acknowledgement of receipt.
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Ministerial Decision No. 29 of 2008 establishes the Executive Bylaws, covering Articles 1 to 48, which detail the procedural and administrative rules for tax compliance. This Decision outlines the framework governing taxpayer and Tax Administration obligations. Key provisions include the formal procedures for objections and appeals, as demonstrated in Article 27, which grants both the taxpayer and the Tax Administration the right to appeal decisions from the Tax Appeal Committee to a competent court within a sixty-day period. The bylaws provide a comprehensive guide to ensure clarity and adherence to tax procedures.
Chapter 7 : Objections and Appeals
Second : Appeal
Article 27
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