Resolution Stages
1️⃣ NBR Objection
File formal objection within 60 days of assessment. Submit to NBR in writing with supporting documents. NBR must respond within 60 days. Must pay 50% of disputed tax to proceed. Free of charge.
2️⃣ Tax Appeals Committee
Appeal within 60 days of objection decision. Independent committee — not part of NBR. Hearing conducted with both parties. Decision binding unless appealed to court. Filing fee: BD 50.
3️⃣ High Civil Court
Appeal within 60 days of committee decision. Full judicial review of facts and law. Legal representation recommended. Court fees based on disputed amount. Further appeal to Court of Cassation on points of law.
💡 Settlement
NBR has power to settle disputes by agreement at any stage. Settlement is often the most cost-effective outcome. Penalty reductions are commonly negotiated. We have strong working relationships with NBR to facilitate resolutions.