Objections
If you disagree with a tax assessment or with a decision of the Tax Administration, you can object within two (2) months of the date of the assessment or the decision with which you do not agree. All objections must be submitted in writing (on paper) and sent to the Inspector explaining why you disagree with the decision. Supporting documents can be submitted as attachments along with the objections you have.
Important information to include in your objection letter:
- Name of the subject: “Objection“
- The date on which you are sending the objection
- Your name and address
- The assessment or decision against which you are objecting
- The assessment number or characteristic of the decision (if you send a copy of the assessment or decision, we immediately have everything clear, but this is not an obligation)
- The reason for your objection
- Your name and signature in the letter closing
You can have someone else maken an objection to an assessment or decision of the Tax Administration on your behalf. Ifn this case, you MUST attach a letter of representation, signed by you.
Would you like to explain your objection orally?
You have the opportunity to explain your objection orally. If you wish to do so, you must clearly state this in your objection. It is also possible for the Tax Inspector to call you to provide additional information. The Tax Inspector may also want why the tax assessment was determined in a certain manner.
What happens after you object?
Within short you will receive written acknowledgement of receipt stating the date of receipt of the objection. Soon after, your appeal will be processed and we will send you a decision of the appeal.
Be aware that it can take up to nine (9) months before for a decision to be made on your objection.
It is also possible that this period will be extended by a further nine (9) months. Depending on the circumstances and the possible need to have additional documentation before a final decision can e taken.
Appeal
In the event of a rejection (and even though you may disagree with the decision), you can appeal to the court of first instance within two (2) months of the ruling on the objection or decision.
The website of the Common Court of Justice explains how to appeal and what costs you have to consider. The court will then reassess the issue taking into account any arguments you have written in your appeal.
Can I wait to pay as long as there is no decision on my appeal?
No. While the appeal process is ongoing, you are still required to meet your payment obligation(s). It is possible to separately request an extension of your payment obligation(s) as long as your objection has not been handled or a payment arrangement entered into.
Complaints
Individuals, companies, foundations, organizations and other entities who deal with the Tax Department can file complaints when something occurs that they do not agree with or wish to bring attention to. The Tax Administration strives to address all complaints received, in order to come to mutually agreeable solution and resolution to the complaint(s).
Complaints are filed when:
- You are dissatisfied with the way you have been treated by the Tax Administration.
- The complaint concerns the Tax Administration.
- The complaint is about a particular employee of the Tax Administration.
Complaints cannot be filed when:
- The complaints are about decisions of the Tax Administration. In that event, you can submit an objection or appeal.
- The complaints are, for example, disagreement with the amount of the tax assessment you have to pay.
How to file a complaint?
- Send an email or a letter to the Tax Administration.
- State on the envelope the subject “Complaint”.
- In your e-mail or letter, describe as clearly as possible what your complaint is about, what went wrong, when it happened and with whom you spoke (it’s okay if you don’t remember the name). Also include your name, address, telephone number and CRIB number.
- Indicate whether you want to explain your complaint in a person to person interview.
You have filed a complaint, what happens next?
Your complaint is important to us because it teaches us how to do our work better. We strive to come to a solution together with you if that is possible!
What happens if I have submitted my complaint?
Your complaint will be assigned a handler, who will investigate what happened and how your problem/complaint can be resolved.
Your complaint handler works for the Tax Administration, however you can be assured that any assessment of your complaint will be dealt with objectively, professionally and most of all independently
What does the complaint handler do with my complaint?
You will receive a confirmation of receipt within a week and your complaint handler will contact you by telephone within 3 weeks. He/she will update you on the process and status of the complaint. In the event you cannot be reached by phone, you will receive a letter or e-mail providing the same update. Your complaint handler will investigate what happened and how your problem can be resolved.
What happens during the investigation?
Your complaint handler will collect information about your complaint. He/she will contact you to get any additional information or clarifications about the case. There is also an option, if you wish, to come in and explain your complaint in a person-to-person conversation.
Sometimes your complaint handler may call on another employee of the Tax Administration with specific knowledge about the subject of the complaint being made to help solve the problem as efficiently and quickly as possible.
How long does the investigation take?
An investigation can take up to six (6) weeks. Should additional time be required, you will be informed accordingly.
What about when the complaint has been dealt with?
Once the investigation is completed, you will receive a letter or e-mail from us. It states that your complaint has been dealt with and the result of the investigation. The complaint handling is then completed.
What can I do if the complaint handling has stopped
If you are still not satisfied with the way we have handled your complaint, there are other options you can follow, one of which is submission of a petition to the Ombudsman.