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FAQ: What are the requirements for an appeal to be valid?

  • It must be submitted on the prescribed form namely Notice of Appeal (NOA) or Alternative Dispute Resolution (ADR2).
  • It must be submitted within the prescribed period;
  • The taxpayer must indicate which of the grounds specified the notice of objection, he or she is appealing to;
  • It must be signed by the taxpayer or taxpayer’s representative.

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