According to a newly passed law, taxpayers charged with
capital gains taxes may appeal the amount of the tax.
At a recent conference on capital gains, Ran Virnik, chairman
of the Land Appraisal Bureau, said appeals can be filed
within 90 days from the time the payment notice is received.
Until now the law contained no provision to file an appeal
other than to present a counter-assessment within 30 days
from the time the payment notice was received and to turn to
the court — only regarding legal matters — within
45 days.
Another change for the better is that assessed taxpayers will
now be able to appeal to the local committee based on legal
grounds or to challenge the assessment. The assessed person
will be able to ask the local committee to appoint a third
assessor to settle disputes over the amount owed.
Speaking at the conference Attorney Malka Engelson said local
authorities levy outrageous capital gains taxes on
entrepreneurs, including taxes on public facilities,
alternative capital gains taxes and overlapping development
payments. Then the local committee notifies entrepreneurs
that if they do not pay their tax bill they will not receive
building permits or TABA will not approve it. She said the
Interior Ministry should prohibit local authorities from
having entrepreneurs sign away their rights to file claims,
which has happened in several cases.
Dozens of lawyers, assessors and real-estate investors, both
private and representatives of public corporations,
participated in the conference.
