When can I submit a request?
The procedure is different depending on the year to which the tax relates (this is not necessarily the year in which your tax bill was sent). You can find this information in your tax bill.
If the tax relates to a tax year prior to 2023
You can:
Submit your observations on a notification of estimated assessment within 30 days from the 7th day after the notification was sent;
Lodge an appeal against a tax bill within 6 months from the 7th day after the tax bill was sent. This appeal is lodged with the “Directeur general/directeur-generaal”.
If the tax relates to the tax year 2023 or later
You can:
Submit your observations on a notification of estimated assessment or a rectification within 31 days from the 7th day following the date of sending the notification;
Lodge an appeal against a tax bill within 186 days from the 7th day after the tax bill was sent. This appeal is lodged with the Director of the department Enrôlement/Inkohiering”.