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Process of Appeals
The Appeals Division is responsible for providing an independent review for those taxpayers who wish to dispute a decision made or a taxation assessment or additional tax liability imposed by the Tax Administration in a fair and equitable manner for all.
Any Taxpayer Can Lodge an Appeal
Any taxpayer who is dissatisfied with a decision made or a taxation assessment or additional tax liability imposed by Tax Administration may lodge an Appeal.
Must Lodge Within 60 Days of Decision
An Appeal must be lodged within 60 days of receiving notice of the decision made or taxation assessment or additional tax liability imposed that you wish to dispute.
Appeal Must Be in Writing
An appeal against a decision made or a taxation assessment or additional tax liability imposed by the Tax Administration must be in writing.
In the written appeal letter you must set out in detail the reasons why you believe that (for example):
The decision is incorrect
The taxation assessment is incorrect, or
Why the additional tax should not be imposed.
Where to Lodge an Appeal
The written appeal should be addressed to the National Tax Director and delivered to the:
Manager of the Appeals Division of the Tax Administration
Ministry of Finance, (Building No.5) Palacio do Governo.
The Appeals Division will deliver the decision, in writing, to the person making the appeal.