CH195290 - Electronic sales suppression: appeals: overview
When a person is charged a penalty for making, supplying, promoting or possessing an electronic sales suppression tool, they may appeal against
- a decision that a penalty is due; or
- the amount of the penalty
The person does not have to pay the penalty before we can consider their appeal against it.
Generally, the appeals rules for direct tax apply to electronic sales suppression penalties (see ARTG2100+).