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Complaint procedure

The person owing the tax can submit a complaint in writing to the municipal college giving the reasons for the complaint. It must be hand delivered or sent by mail within six months of the date the notice of assessment was sent.

However, submitting a complaint does not exempt the taxpayer from paying the said tax.

The local government acknowledges reception of the letter of complaint.

It notifies the complainant of the hearing date by registered post at least 15 working days before the date of the college meeting which will rule on the complaint.

If he wishes to, the complainant can attend the hearing; in this case, the local government will confirm the time of the meeting.

The municipal college's decision is notified to the complainant by registered post along with information about any right of appeal.