Representation Before the Tax Chamber

Representation before the Tax Chamber Proceedings are usually held before the Director of Tax Chamber when the Head of Tax Office or Director of Tax Audit Authority has issued a decision regarding a tax obligation against which the taxpayer has within fourteen days appealed to the second-instance authority. It should be noted that acting before the Director of Tax Chamber requires a taxpayer or agent to have extensive knowledge of tax and procedure laws if a decision issued by the first-instance authority is to be reversed. Subject to existing laws, including but not limited to the Tax Law Act, in particular article 136 thereof, the taxpayer may be represented by an agent. Taxpayers often use professional services, as they find it necessary to be assisted by a tax advisor when approaching the Director of Tax Chamber. You should bear in mind the rule that ‘everything what you say or write can be used against you‘, therefore you should carefully choose words and know applicable legal provisions as the tax advisor does.