DMBM890050 - RLS: Information powers: Contact details for debtors: Appeals

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The third party has the right to appeal against both the notice and the penalty. The appeal must be received in writing within 30 days of the issue of the information notice or the issue of the penalty notice.

The Tracing Unit will be following DMB’s standard appeals procedure which was published in BGN042/09. In addition, it has been agreed that:

• if an internal review is requested, the Tracing Unit will follow the direct taxes process for all cases, a separate internal reviewer has been identified to consider these cases
• Local Compliance will represent DMB at any appeal hearings before the tribunal
• on conclusion of the appeal the papers will be returned to the Tracing Unit for any follow up action necessary.