Decision to establish procedures for the functioning of the Committee for review of tax appeals, composition, chairmanship, secretariat, changing members and the amount of their remuneration, procedures for review of the appeal of the decision, as well as the delimitation value subject to review of the Committee

Official Bulletin no. 6, dated 24 January 2017

By decision no. 11 dated 01.11.2017 the Council of Ministers decided to establish the Review Committee of Tax Appeals composed of 7 members. The Committee for Review of Tax Appeal, hereinafter referred to as CRTA, reviews and makes decisions on tax administrative appeal that is subject to appeal value over 20 million (twenty million). Tax administrative appeals up to this value are subject to review and decision-making of the Directorate of Tax Appeal.

According to this decision, the CRTA chairman and members are appointed by the Minister of Finance for a 2-year term, eligible for reappointment for no more than 2 terms, as proposed by the relevant institutions, with the following composition:

a) three representatives from the Ministry of Finance;

b) two representatives from the Directorate General of Taxation;

c) Director of Directorate of Tax Appeals;

ç) a representative from the State Bar.

Members of the CRTA shall be a graduate in economics or law, be at management level and have professional experience in public administration, in the fiscal area, not less than 3 years, with the exception of the representative of the State Bar, which must have at least 2 years of experience at this institution.

In addition, the Minister of Finance, based on a written proposal of the institution which proposes the member has the right to change the chairman and committee members, in the following cases:

a) when the chairman or the member does not attend three consecutive meetings of the committee without justifiable cause;

b) when the chairman or the member resigns;

c) when the chairman or member exercises the decision-making in a conflict of interest under the provisions of legislation in force on prevention of conflict of interest in exercising public functions;

ç) when the chairman or member, in exercising his functions, acts contrary to the interests of CRTA;

d) upon the termination of the employment relationship with the proposing institution; Gazette

dh) because of physical or mental illnesses that make him unable to perform the functions entrusted.

Regarding the organization and procedure of reviewing appeals, the appeal addressed to the Committee for Review of Tax Appeals is submitted to the Ministry of Finance and is recorded at the institution, in the register for the protocol of Tax Appeals of the Ministry of Finance, which serves only for this purpose. Appeals are received by the Director of Directorate of Tax Appeals. Director of Directorate of Appeals within three days of filing the application, if obligations are subject to appeal are over the amount specified in paragraph 1 of this decision, notifies the and forwards administrative appeal to the Secretariat of Committee for Review of Tax Appeals.