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.
The appeal will be applied for by submitting a request to the Tax
Appeals Committee, attaching with it all the supporting documents for the appeal, in accordance with the Executive Rules and Regulations.
If the tax payer does not appeal within the period specified in first paragraph of this Article, the tax assessment is considered to be final and the tax due must be paid.
The tax payer may not submit a request to reconsider the assessment once the tax assessment is final, at any stage.