The Right to Appeal over a Tax Judgment

In relation to income tax the Ethiopian Income Tax Proclamation 286/2002 provides the following information.

Even though Income Tax issues are not as familiar as civil cases, any tax payer can appeal on a judgment rendered by the Tax Authority.

If a tax payer has a complaint over a tax judgment the tax payer must fulfill the following criteria to appeal to the tax appellate court.

  1. The tax payer must deposit the 50% of the due tax payment in controversy to the Tax Authority.
  2. The tax payer must appeal within 30 days from the receipt of the notice of the tax judgment or the judgment of the complaint hearing committee.

If any party feels there is an error of law in the judgment rendered by the tax appellate court this dissatisfied party may appeal to the competent court within 30 days from the rendering of the judgment of the Tax Appellate Court.

The competent court after entertaining the issue of error of law will return the case to the Tax Appellate Court.

If a party is dissatisfied by the judgment of the competent court regarding the basic error of law the party can appellate to an appellate court within 30 days from the rendering of the judgment of the competent court the appellate court may as the lower appellate court, only entertain the issue of error of law. However, the tax payer must first pay the full amount of the tax ordered by the court before appealing to the Competent Appellate Court.

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