Under Article 72 of Law 5104/2024, a liable person who disputes any act issued against them by the Tax Administration, or in the event of an implied refusal, must lodge an administrative appeal requesting the re-examination of the act under the administrative procedure conducted by the Directorate for Dispute Resolution of the Tax Administration. The administrative appeal is lodged with the service of the Tax Administration that issued the act or omitted to issue it, and must state the grounds and the documents on which the request is based. The administrative appeal must be lodged within thirty (30) days from the date on which the act was notified to the person concerned, or from the occurrence of the omission. For tax residents abroad, this deadline is sixty (60) days. These deadlines are suspended from 1 to 31 August. The obligation to lodge an administrative appeal does not apply to disputes falling under the competence of the President of the Administrative Court of First Instance, in accordance with Article 6(2)(d) of the Code of Administrative Procedure (Law 2717/1999), I/97).