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 Objections
and Appeals by Taxpayers
1. The taxpayer may object to the assessment made by DZIT within 60 days of date of notice of assessment to the taxpayer by DZIT.
2. The objection will be considered only if the taxpayer makes payment for undisputed items.
3. The letter of objection should include reasons for objection.
4. The 1st Instance Committee will consider cases and issue its resolution based on available documents and after hearing the two parties. This resolution is final unless it is appealed by either party, DZIT or the taxpayer, to the Higher Appeal Committee within 60 days of receipt of such resolution.
5. If the taxpayer wants to appeal, he must first pay or submit a bank guarantee according to the 1st Instance Committee’s resolution.
6. The Higher Appeal Committee considers the appeal after notifying the two parties of the date of the session.
7. The Higher Appeal Committee issues its resolution based on available documents and after hearing the two parties. This resolution is final unless it is appealed to the Bureau of Grievances within 60 days of receipt of such resolution.
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Brief Information on DZIT
