Administrative Appeal (DRD)

The administrative appeal is filed before the Dispute Resolution Directorate against enforceable acts of the Tax Administration, whether express or implied. Where it is provided for, filing it is a condition for the admissibility of a subsequent recourse before the Administrative Courts. The deadline is thirty days from notification of the act — sixty days for taxpayers resident abroad (Article 72 of the Tax Procedure Code).

Our firm undertakes the filing of the administrative appeal before the Dispute Resolution Directorate.

At this stage the case is placed before the Administration in its entirety. Arguments resting on facts that were not put forward in the administrative appeal are, as a rule, inadmissible if raised for the first time before the Administrative Court. For that reason we examine the file exhaustively and raise all the necessary grounds.

Typical cases

• Taxpayers served with a final corrective tax assessment act or an act imposing a fine
• Cases of implied rejection of a request or of an amending tax return

The process, step by step

1. Review of admissibility and of the deadline
   We establish precisely which act is being contested, whether the case falls within the administrative appeal procedure and when the deadline began to run.
2. Filing the administrative appeal
   The appeal is submitted electronically to the service that issued the contested act and sets out the grounds, the arguments and the evidence on which the request is based. Upon filing, payment of fifty per cent of the disputed amount is suspended, provided the remainder is paid.
3. Examination by the Dispute Resolution Directorate
   The decision is issued within one hundred and twenty days. If that deadline passes without a decision, the appeal is deemed to have been impliedly rejected.
4. Decision and next steps
   The Dispute Resolution Directorate may annul the contested act in whole or in part, amend it, or reject the appeal. If the Administration does not fully “revoke” the contested acts, the case proceeds to litigation before the Administrative Courts.