When can I submit a request?
The procedure is different depending on the year to which the tax relates (which is not necessarily the year in which your tax bill is sent). You can find this information in your tax bill:
If the tax relates to a tax year before 2022
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 for a tax bill with the “Directeur general/directeur-generaal” within 6 months from the 7th day after the tax bill was sent.
If the tax relates to a tax year from the tax year 2022 onwards
You can:
- Submit your observations on a notification of estimated assessment or a rectification within 31 days from the 7th day after the notification was sent.
- Lodge an appeal for a tax bill with the “directeur de la direction de l’enrôlement/directe within 186 days from the 7th day after the tax bill was sent.