»Ê¹ÚÌåÓýapp

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»Ê¹ÚÌåÓýapp third party has the right to appeal against both the notice and the penalty. »Ê¹ÚÌåÓýapp appeal must be received in writing within 30 days of the issue of the information notice or the issue of the penalty notice.

»Ê¹ÚÌåÓýapp Tracing Unit will be following DMB’s standard appeals procedure which was published in BGN042/09. In addition, it has been agreed that:

• if an internal review is requested, the Tracing Unit will follow the direct taxes process for all cases, a separate internal reviewer has been identified to consider these cases
• Local Compliance will represent DMB at any appeal hearings before the tribunal
• on conclusion of the appeal the papers will be returned to the Tracing Unit for any follow up action necessary.