How long do I have to make an appeal?
For income tax
The deadline usually expires on 31 December of the second year following the year when the tax was assessed, as stated on the tax notice.
Example: The deadline ends on 31 December 2024 for 2021 income tax assessed in 2022.
For local taxes
The deadline expires on 31 December of the year following the year when the tax was assessed, as stated on the tax notice.
Example: The deadline ends on 31 December 2024 for residence tax assessed in 2023.
For property wealth tax
The deadline expires on 31 December of the second year following the year when the tax was assessed, as stated on the tax notice.
Example: The deadline ends on 31 December 2024 for the property wealth tax assessed in 2022.
NB: In the event of a tax audit, appeals can be made up to 31 December of the third year following the year when the adjustment procedure was initiated.
UPDATED DINR PART on MARCH 4, 2024