Right to Appeal Tax Assessment
Written in plain language for general understanding. This is educational content, not legal advice. Based on Icelandic Acts of the Althingi, statutory instruments, and official guidance.
Icelandic National Law
What is this right?
Iceland has a two-tier administrative appeal process for tax disputes:
Step 1 — Internal Review by RSK:
- File a written complaint to the Directorate of Internal Revenue (RSK) within 60 days of the assessment date.
- RSK reviews and issues a ruling.
Step 2 — Appeal to Yfirskattanefnd:
- Appeal RSK's ruling within 3 months from the date of RSK's decision letter.
- Yfirskattanefnd must rule within 6 months of receiving all documents.
- No fees for making an appeal.
- If the ruling favours the taxpayer, Yfirskattanefnd can order reimbursement of appeal expenses and overpaid taxes.
Beyond the administrative appeal, taxpayers have access to two levels of judicial courts.
When does it apply?
- You disagree with your tax assessment issued by RSK.
- You believe RSK has made an error in calculating your tax, applied the wrong rate, or denied a legitimate deduction.
What should you do?
- Act within 60 days — file your complaint to RSK promptly.
- If RSK's ruling is unsatisfactory, appeal to Yfirskattanefnd within the deadline stated in the decision letter.
- Gather supporting documentation — tax returns, receipts, calculations.
What should you NOT do?
- Don't miss the deadlines — the 60-day and 3-month windows are strict.
- Don't stop paying taxes during the appeal — filing an appeal does not postpone payment deadlines or remove late-payment penalties.
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