Eesmärk
The Ministry of Finance would like to have an external review of the tax appeal board. The aim of the review is not a complete evaluation of the appeal board scheme, which came into force on 1.7.2016, but a more limited review, where the aim is to identify further conditions in the appeal board scheme (from when an appeal is received by the tax office to when a decision has been made by the board after preparation by the secretariat), which limit efficient processing of appeals, and what measures to avert this can be implemented. An important condition for the review will be that the appeal board scheme must ensure a good balance between efficient processing of appeals and taxable persons' legal protection.