Once an appeal is accepted, it will be reviewed internally by the tax authority. This may involve a conference or hearing with the taxpayer. Once the tax authority has made a decision, the taxpayer may have the option of referring the appeal to other boards of review or judicial courts. The types of reviews available and the order in which the taxpayer can escalate the appeal normally follow a defined sequence.
The system provides the ability to define different types of reviews and a process control that specifies what review types are allowed and in what order for a given appeal process. Appeal types define the default review process control but the user may override this for a particular appeal.
The C1-Appeal business object provides a Create Review action that allows the user to add a new review sub-process. Users are presented with a list of the next allowable review steps, based on the reviews already undertaken for the appeal. Only one review can be active for an appeal at a time, so the action is only available if the most recent review linked to the appeal is closed.
An appeal moves from the Ready For Review state to Review In Progress when the first review is created. The appeal remains in that state, allowing the user to continue to add successive review events until the taxpayer accepts the response to the latest review or the appeal has passed through all possible internal and external review types.
Refer to Defining Review Options for more information on configuring reviews.
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