Amendment of the deadline for the filing of tax and customs recourses

October 2012

According to art. 5§2 of Law 4079/2012, the deadline for the filing of tax and customs recourses is set to 30 days instead of 60 days, as was the case until now. The aforementioned 30-day deadline applies to tax assessment acts (e.g. income tax audit sheet, clearance note, VAT assessment act, etc.) or to omissions (e.g. tacit rejection on the filed return with reserve, etc.) taking place from 20.09.2012 onwards.

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