A payer who has an authorization (name of a user and password), shall submit an appeal electronically from the page of an authorized user.
If electronic appealing is impossible it shall be submitted by visiting registry or/and shall be submitted by post.
Note A decision of the Dispute Resolution Body shall be sent to a payer electronically through the user’s authorized page of the Revenue Service. If he/she doesn’t have an authorized user page the decision shall be delivered by post or he/she can receive it by hand at the registry.
