Before any amicable remedy, you must contact your tax office to make a claim.

If you feel that your application has not been satisfactorily processed, you can contact the departmental tax conciliator.

For example, if you are in one of the following situations:

• Rejection or partial admission of a claim
• Rejection of a request for remission of penalties
• Refusal of a payment period

Its contact details shall be indicated in the refusal decision.

The departmental tax conciliator may, if he considers it justified, modify the decision taken with respect to you.

The local departmental conciliator shall be responsible for the following matters:

• Tax issue you are facing
• Claim on the quality of service of the tax authorities

It may amend the decision initially taken by the tax department.

However, the fiscal conciliator is not competent to deal with the following situations:

• Procedure for auditing accounts or examining a personal tax situation
• Dispute concerning the land advertising
• Request made to the President of the Republic, the Prime Minister, the Minister of Finance, Defender of Rights, a member of parliament or a local elected representative

You can enter the departmental fiscal conciliator by one of the following means:

• Mail
• Postal Mail

You must attach supporting documents to your shipment.

The conciliator undertakes to answer you within 30 days to inform you of its decision or the status of your application for the most complex files.

If you are not satisfied with the decision of the fiscal conciliator, you can refer the matter to the Ombudsman of the Economic and Financial Ministries.

If you feel that your request has not been satisfactorily dealt with, you can refer the matter to the Ombudsman of the Economic and Financial Ministries.

For example, if you are in one of the following situations:

• Rejection or partial admission of a claim
• Rejection of a request for remission of penalties
• Refusal of a payment period

The Ombudsman is an independent person, subject to an obligation of neutrality.

At the end of his mediation, he makes a recommendation to the tax administration.

The Ombudsman of Economic and Financial Ministries is competent to help you resolve a dispute, in particular with the following administrations:

• Tax Administration
• Customs

The Ombudsman shall have jurisdiction if the dispute concerns, inter alia, the following matters:

• Calculation or payment of tax
• Payment of fines
• Customs duties

You can go to the mediator only if you have performed a 1^re approach without having obtained satisfaction.

Your request must specify the following information:

• Description of your problem (subject and reasons for your request)
• References of the service concerned
• Contact details (address and telephone number)
• Copy of the correspondence with the relevant administration

The Ombudsman examines your case and makes a recommendation to the department concerned.

If the administration does not agree to follow this recommendation, the mediator may refer the matter directly to the minister who will decide on the action to be taken.