When must an appeal to the Tax Tribunal be filed against a tax disposition, and from what day does the period run?
General information · Not legal advice
Material to check
In a practice file of this kind we read the notice of the disposition and the paper showing its receipt date, since the provision attaches to receipt where notice was given. Where no notice was received, records showing the day the disposition became known matter; where an objection was gone through before the appeal, we read the decision on that objection, since the second paragraph addresses the filing period for an appeal filed after an objection.
These are types of material to look for, not evidence already verified by PRO SE.
Where readings differ
One reading follows the first paragraph directly: an appeal to the Tax Tribunal must be filed within the period that paragraph sets, counted from the day the party knew of the disposition; where a notice of that disposition was received, the period runs instead from the day of receipt.
Another reading turns to the second paragraph: where the appeal is filed after an objection to the disposition has been gone through, the period is not fixed by this provision of the Framework Act on National Taxes on its own, but by applying another provision of that Act mutatis mutandis, which the provision names without stating its period or its starting event.
Your judgment
Where an objection was lodged before the appeal, what date in the record would show when the Tax Tribunal appeal period began?
PRO SE does not make this decision or keep a case record on this public site.When to reconsider
We look at this again if the period or its starting event in the first paragraph is amended, if the cross-reference to the other provision is changed, or if a court decision clarifies how the day of knowledge is shown.