Tax Procedure
/ˈtæks prəˈsiːdʒər/
Definitions
- (n.) The legal rules and processes governing the assessment, collection, and enforcement of taxes.
The taxpayer challenged the tax procedure followed by the revenue authority.
- (n.) The formal steps taxpayers and authorities must follow to resolve tax disputes, including audits, appeals, and litigation.
Understanding tax procedure is crucial for effectively contesting a tax assessment.
Forms
- tax procedure
- tax procedures
Related terms
See also
Commentary
Tax procedure often refers broadly to the administrative and judicial processes in taxation; drafters should distinguish it clearly from substantive tax law to avoid ambiguity.
This glossary is for general informational and educational purposes only. Definitions are jurisdiction-agnostic but reflect terminology and concepts primarily drawn from English and American legal traditions. Nothing herein constitutes legal advice or creates a lawyer-client relationship. Users should consult qualified counsel for advice on specific matters or jurisdictions.