Instructions procedure for settlement of contestations against tax administrative acts
concerning the Code of Tax Procedure have been approved.
According to new amendments introduced, only those who consider that their rights have
been affected by a debt or by another tax administrative act may file an objection, and in the
absence of a tax administrative act, provisions of Administrative Litigation Act with
subsequent amendments and additions become applicable.
The objection shall be submitted to tax body that issued the debt instrument or other tax
administrative act under dispute, and within 5 days from date of receipt of objection at the
latest, it shall prepare and submit the objection file, as well as the report with proposals for
resolution to the competent resolution body.
Objections against debt instruments, as well as against other administrative-fiscal acts issued
by central tax authority shall be resolved by the specialised objection resolution structure
within the Ministry of Public Finance.
Decision to resolve an objection shall be signed by the head of the objection resolution
structure or by person in a managerial position empowered by him.
