Overview of Tax Appeal Process

Tax Appeal Process – Pre-Tax Court Hearings Tax Court Hearings Tax Court Verdict

Within 3 months after the Within 3 months after receiving Within 30 days after The overall Tax Court hearings process will take 12 months No specific deadline for reading and
receiving date of the Objection Copy of Appeal Letter receiving Copy of SUB period and can be extended for another 3 months issuance of Tax Court Verdict
Decision

Issuance of Deadline for Deadline for Deadline for Last Tax Court hearing Reading and issuance
Objection submission of submission of Appeal submission of of Tax Court Verdict
Decision Tax Appeal Explanation Letter Rebuttal Letter (No Specific Date)

Tax 1) FILE APPEAL RECEIVE 5) FILE REBUTTAL RECEIVE TAX COURT

Payer LETTER APPEAL LETTER VERDICT
to the Tax Court EXPLANATION to the Tax Court
LETTER

4) FORWARD 6) FORWARD 7) TAX COURT

2) FORWARD APPEAL REBUTTAL LETTER HEARINGS 8) TAX COURT VERDICT
APPEAL LETTER EXPLANATION Within 14 days to Start in 6 months after Send the Tax Court
Within 14 days to LETTER the DGT the Appeal Letter is filed, Verdict to the Tax Payer
Tax Court the DGT Within 14 days to and usually held once in and the DGT within 1
the Tax Payer 2 or 3 weeks month

3) FILE APPEAL RECEIVE

RECEIVE TAX COURT
RECEIVE APPEAL EXPLANATION REBUTTAL
VERDICT
Directorate General LETTER LETTER (SUB) LETTER
of Tax (‘DGT”) Within 3 months

Note:
 During the hearing sessions, normally the Tax Payer is requested by the panel of judges to prepare a
written explanation on specific matters to be presented in the hearing sessions.
 If the Tax Court Verdict is not favorable for the Tax Payer/DGT, then both can request for Judicial Review
to the Supreme Court within 3 months after the delivery date of the Tax Court Verdict.