The Law grants the right to taxpayer to object before the Chairperson of Tax Authority against the tax assessment or any decision disputable under the Law within 45 days from the date of notification of such assessment or decision. The Law also permits the taxpayer to contest against the decision issued by the Chairperson before the Income Tax Committee formed in the Ministry of Finance within 45 days from the date of serving the notification of such decision.
The Law permits the taxpayer to file tax suit before the Primary Court against the decision issued by the Tax Committee within 45 days from the date of serving the notification of the Committees decision. Either the Tax Authority or the taxpayer may contest against a judgment issued by the Primary Court through appeal before the Court of Appeal and then before the Supreme Court. The provisions of the Civil and Commercial Procedures Law shall apply for matters not covered in the Law, when hearing and making final judgment over the tax suit.