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Messenger Procedure for Filing Complaints by Taxpayers
In December 2013 the Ministry of Revenues and Duties, by its Decree, approved the Procedure for filing complaints by taxpayers, as well as their further procedure for consideration by the Ministry of Revenues and Duties and the appeal procedure.
It should be noted that this procedure does not apply in the specifically indicated cases, namely when a special law establishes a different appeal procedure, and when rulings adopted in administrative offense cases are subject to appeal.
Are not subject to administrative appeal:
- monetary obligations that were indicated by the taxpayer themselves;
- decisions of the Ministry of Revenues and Duties that have already been appealed in court.
As a general rule, a complaint may be submitted in several ways: in person, sent by mail, or delivered through a representative.
If a complaint against a decision of the Ministry of Revenues and Duties is filed with a higher authority, the authority that made the decision is also notified in writing.
The deadlines for appealing a tax notice-decision have not changed. This can be done within 10 calendar days after receiving the decision. Within 30 days a tax liability that was determined by the controlling authority independently for reasons not related to a violation of tax legislation can be appealed.
Decree No. 848 came into force on February 7, 2014.