Information update date: 23 May 2012

Dispute Resolution Department

Functions of Dispute Division

a. Implementation of procedures prescribed by law for the review of complaints submitted to Revenue Service
b. Elaboration of ruling drafts for the results of complaint reviews
c. Implementation of procedures prescribed by law for review of taxpayer considerations regarding, draft audit reports and alternative tax audits, submitted to Revenue Service;
d. Elaboration of draft recommendations for the results of reviews of taxpayer considerations;
e. Review of correspondence of taxpayer, their representatives or other interested parties within the scope of competence;
f. Within the scope of competence development of proposals of legislative improvements, drafts of appropriate normative acts, instructions, method guidelines and procedure manuals;
g. Performance of other tasks assigned by management of Department.
3. Mediation sub-division performs all functions prescribed in this Article except for functions prescribed under sub-paragraphs “c” and “d” of paragraph 2, also sub-division ensures performance of other tasks assigned by management of Department