COMPLAINTS

COMPLAINTS

Pursuant to Article 147 of Law on Administration of the year 2019 “Taxpayers, organizations and individuals may file complaints with competent agencies about administrative decisions or administrative acts of tax administration offices or officers when they have grounds to believe that those decisions or acts are unlawful or infringe upon their lawful rights and interests.”

Pursuant to Article 9 of Law on Complaints of the year 2011: “The statute of limitations for filing a complaint is 90 days after an administrative decision is received or an administrative decision or act is known. In case a complainant is unable to exercise the right to complain due to illness, natural disaster, enemy sabotage, working mission or study in a distant place or another objective obstacle, the period during which such obstacle exists is not counted into the statute of limitations for filing a complaint.”

- The complainant may make complaints in written or verbal form to the head of the direct tax authority. The time limit for settling a first-time complaint is 30 days after it is accepted. For a complicated case, this time limit may be prolonged but must not exceed 45 days after the complaint is accepted (according to article 28 of Law on Complaints).

- If the first time complaint remains unsettled or the complainant disagrees with this decision, he/she may file another complaint with a person competent to settle second-time complaints to the higher tax authority or institute an administrative lawsuit at court within the time limit is 30 days after the expiration of the complaint settlement time limit of the first-time complaint; For deep-lying or remote areas with difficult travel conditions, this time limit may be prolonged but must not exceed 45 days.