Amicable remedies in tax matters

Before any other amicable remedy, you must file a claim with your tax center.

If you feel that your application has not been satisfactorily processed, you can apply to one of the following authorities:

• Departmental fiscal conciliator
• Ombudsman for Economic and Financial Ministries

If you feel that your application has not been satisfactorily processed, you can contact the departmental tax conciliator. For example, if you are in one of the following situations:

• Rejection or partial admission of a claim
• Rejection of a request for remission of penalties
• Refusal of a payment period

Its contact details shall be indicated in the refusal decision.

The local departmental conciliator is competent for a tax problem you encounter or for a complaint about the quality of service of the tax administration.

It may amend the decision initially taken by the tax department.

However, the fiscal conciliator is not competent to deal with the following situations:

• Procedure for auditing accounts or examining a personal tax situation
• Dispute concerning the land advertising
• Request made to the President of the Republic, the Prime Minister, the Minister of Finance, the Defender of Rights, a parliamentarian or a local elected representative

You can enter the departmental fiscal conciliator by one of the following means:

• Mail
• Postal Mail

You must, if necessary, attach supporting documents to your shipment.

The conciliator agrees to respond to you within 30 days to inform you of his decision or the status of your application for the most complex files.

If you are not satisfied with the decision of the fiscal conciliator, you can refer the matter to the Ombudsman of the Economic and Financial Ministries.

If you feel that your request has not been satisfactorily dealt with, you can refer the matter to the Ombudsman of the Economic and Financial Ministries.

For example, if you are in one of the following situations:

• Rejection or partial admission of a claim
• Rejection of a request for remission of penalties
• Refusal of a payment period

The Ombudsman of Economic and Financial Ministries is competent to help you resolve a dispute, particularly with the tax administration or customs.

The Ombudsman shall have jurisdiction if the dispute concerns, inter alia, the following matters:

• Calculation or payment of tax
• Payment of fines
• Customs duties

You can go to the mediator only if you have performed a 1^re approach without having obtained satisfaction.

Your request must specify the following information:

• Description of your problem (subject and reasons for your request)
• References of the service concerned
• Contact details (address and telephone number)
• Where appropriate, copies of the exchanges with the administration concerned

The Ombudsman examines your case and makes a recommendation to the department concerned.

If the administration does not agree to follow this recommendation, the mediator may refer the matter directly to the minister who will decide on the action to be taken.