Article 133 - Appeal Procedure

(1) Within 60 days of the amendment to a return under Article 124(2)(b), the date of service of a notice of assessment under Article 128 or any other matter which may be appealed under these Regulations or the Tax Rules, a QFC Entity may by notice in writing to the Tax Department, appeal against the amendment, assessment, decision or determination.
(2) A notice under Article 133(1) shall state the grounds of appeal.
(3) All appeal proceedings under these Regulations and the Tax Rules shall be brought before The Regulatory Tribunal.
Amended (as from 18th June 2014)