Procedures for complaints and appeals on tax decisions
- According to the provisions of Article 54/1/ of the Tax Administration decree, a complainant who has a complaint against a tax decision must submit the complaint to the department within 21 /twenty one/ days of the tax decision being issued in writing;
- The reasons for the taxpayer’s objection to the tax decision, the amendments that the taxpayer believes should be made to correct the decision and the reasons why it is necessary to make these amendments in the appeal application.
- If the complaint is related to the tax calculation, the taxpayer has paid the tax that should be paid according to the tax calculation and has not been filed in the complaint notice and to provide proof of payment;
- If the deadline for filing the complaint is not extended, the taxpayer can submit the complaint in writing within 21 /twenty-one/ days of the receipt of the tax decision notice or within 10 /ten/ days of the receipt of the notice;
- If the complainant is unable to file a complaint within the time limit, the person who was unable to file the complaint is not in Ethiopia or due to illness or other satisfactory reasons.
- Before the deadline for filing an appeal, the taxpayer submits a written application to the department for an extension of time for filing a notice of appeal against a tax ruling;
- Proclamation by the tax administration of the taxpayer who has objections to the decision of the appeal According to Article 88/1/, the approved copy within 30 days of receiving the decision notice to file an appeal against the decision and pay the same tax Notify the office;
- A taxpayer who submits a petition to the Tax Appeals Commission in dispute Paying 50% of tax (excluding penalties and late payment interest);