Article 199 Act on Direct Taxes in the Canton of Uri (Tax Act, StG) (Steuergesetz, StG) - Conditions

1. Appeals against orders can be filed in writing with the cantonal tax commission within 30 days of delivery. The appeal must contain a request and a justification. Articles 182 paragraph 4, 234 paragraph 3, and 237 paragraph 3 remain reserved.

2. The taxable person and the involved municipal communities are entitled to lodge an appeal. The national churches or their church communities are entitled to lodge an appeal insofar as it concerns a dispute over their tax sovereignty.

3. If the appeal is directed against a comprehensively reasoned assessment order, it can be forwarded to the High Court as a complaint with the consent of those involved in the appeal proceedings.

4. An assessment based on due discretion can only be contested by the taxable person due to obvious inaccuracy. The appeal must be justified and must mention any evidence available.

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