1.Any Person may submit an application to FTA for reconsideration of any decision or part thereof issued by FTA against such Person. The application shall be reasoned, and shall be submitted within (40) forty Business Days from the date on which the Person is notified of the respective decision. 2.FTA shall consider and decide on the application by a reasoned decision within (40) forty Business Days from the date of receiving the said application. The applicant shall be notified of FTA decision within (5) five Business Days from the date of issuance. 3.An application for reconsideration on a Tax Assessment for which an application for review had been submitted to FTA may be submitted only after FTA issues a decision or expiry of the time limit within which FTA shall issue a decision on the application and so notify the applicant, pursuant to the provisions of Article (28) and (35) above. 4.The application under Clause (1) above shall be submitted according to the form and mechanism identified by FTA.
Interpretation and application must be checked against the official text and current version.