Requirements for Filing an Objection to a Tax Assessment Notice

Taxpayers may file an objection to a Tax Assessment Notice (TAN) when they disagree with the tax decision. The objection must be submitted in writing to the tax office that issued the notice, no later than 30 days after receipt.

The objection letter should contain the taxpayer’s identification, the TAN number, and the grounds for objection, and must be accompanied by a copy of the notice, identity proof, and any relevant supporting documents. These requirements are stipulated in Law No. 28 of 2007 on General Provisions and Tax Procedures.

Meeting the requirements allows the objection to be processed without administrative rejection and gives the tax authority time to reassess the decision. If the objection is upheld, the tax assessment may be amended or revoked, preventing additional penalties for the taxpayer.