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TAX CODE OF THE REPUBLIC OF TAJIKISTAN SECTION II. GENERAL ADMINISTRATIVE PROVISIONS
Article 100. Right to Appeal 1. A taxpayer who disputes a tax audit report, the assessment of tax, penalties, and interest, as well as other decisions by a tax authority, may file a petition (appeal) for a reconsideration of said decisions with the tax authority that took these decisions, a higher-level tax authority, the authorized government body, or with the courts. The petition (appeal) must outline the arguments and indicate the documents on which the taxpayer is basing his request for a reconsideration of the decisions that have been made. The filing of a petition (appeal) with any of the aforementioned tax authorities shall not exclude the taxpayer's right to file a simultaneous or subsequent appeal with a higher-level tax authority or with the courts. 2. Appeals (petitions) by a taxpayer regarding tax audit reports, the assessment of taxes, penalties, and interest, as well as other decisions by tax authorities, which are filed with the courts shall be heard and decided following the procedure established by the civil procedural and economic procedure legislation of the Republic of Tajikistan. Article 101. Procedure and Deadlines for the Filing and Consideration of an Appeal with Tax Authorities 1. An appeal of a tax audit report, the assessment of taxes, penalties, and fines, as well as other decisions by a tax authority may be filed within 30 calendar days of the date the taxpayer received the tax audit report, the notification of the assessment of taxes, penalties, and fines, or another decision, or the failure to take (receive) a decision on the merits of the appeal within the same time period. In the event that the deadline for the filing of an appeal is not met for a valid reason, this deadline may be extended by a higher-level tax authority, the authorized government body, or by a court within the statute of limitations established by this Code, at the request of the person filing the appeal. 2. An appeal shall be filed in writing. 3. A taxpayer's appeal shall be reviewed, a decision regarding the appeal shall be made, and the person who filed the appeal shall be notified in writing of the decision that has been made no later than 30 calendar days from the date an appeal is received by a tax authority. Article 102. Consequences of Filing a Petition (Appeal) Regarding the Assessment of Tax, Penalties, and Interest Only those tax obligations which are not being disputed by a taxpayer shall be payable and may be collected in accordance with the procedures established under Chapter 10 of this Code prior to completion of the review of a petition (appeal) regarding the assessment of tax, penalties, and interest, as well as other decisions, filed with tax authorities or the courts in accordance with Articles 100 and 101 of this Code. The suspension of payment of all or part of tax obligations in connection with the review of a taxpayer's appeal shall not exempt the taxpayer from payment of interest for the late transfer of taxes to the budget, including interest accrued for the period from the date the appeal is filed until a decision on the appeal is made. At the same time, interest shall accrue
only on those taxes which are payable to the budget based
on the results of the review of the appeal.
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