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A query was raised regarding whether an extension to a contentious-administrative appeal, necessitated by a delayed resolution from the Administration, qualifies for a fee exemption. The Directorate General of Taxes (DGT) ruled that it should not be subject to a fee.
This ruling clarifies that taxpayers should not be penalised with additional fees when an appeal must be extended solely due to administrative delays.
The tax team reviews your specific situation.
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