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ARTICLE · 18 SEPTEMBER 2017

Changes To The VAT Appeal Procedure

Elias Neocleous & Co LLC
Elias Neocleous & Co LLC
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Elias Neocleous & Co LLC

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Hitherto, taxpayers who disputed VAT assessments raised following examinations of their records have had three options.

CyprusWealth Management
Elias Neocleous & Co LLC
Elias Neocleous & Co LLC
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Hitherto, taxpayers who disputed VAT assessments raised following examinations of their records have had three options:

  • to submit a written objection to the Commissioner of Taxes within 60 days of receiving the assessment, under article 51A of the VAT Law;
  • to submit a written objection to the Minister of Finance within the same time limit, under article 53 of the VAT Law; or
  • to file an application to the Supreme Court of Cyprus within 75 days of receiving the assessment for review of the decision under article 164 of the constitution. Taxpayers who initially submitted an objection to the Commissioner of Taxes or the Minister of Finance could also file an application to the Supreme Court for review of their decision.

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