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When taxpayers decide to file their request through regular mail, they must therefore organize themselves in such a way that the document containing the request is effectively delivered to the Tribunal's clerk before the relevant deadline.
When taxpayers decide to file their request through regular
mail, they must therefore organize themselves in such a way that
the document containing the request is effectively delivered to the
Tribunal's clerk before the relevant deadline. A request is not
admissible simply because it would have been given to the postal
services before the deadline set out by the law (i.e. within 3
months).
If you require additional information, please don't hesitate
to contact our
tax team.
The content of this article is intended to provide a general
guide to the subject matter. Specialist advice should be sought
about your specific circumstances.