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This is a process where a taxpayer submits his disagreement with the decision or omission made by the commissioner in regards to their tax position.
This is a request to the higher court to review a lower court’s decision. Where the taxpayer is still not satisfied with the objection decision at the Tax appeals tribunal they can appeal to the Court of Appeal.
Why is the Objection Process Important to you?
- The process provides you with a platform for a fair hearing regarding particular tax issues which you need clarification on.
- The objection process can change your tax burden position, that is from 10million to zero.
- You stand a chance of waiver of payment requirement to file an objection and determination of the dispute question if the commissioner allows.
- A person dissatisfied with an assessment may lodge an objection to the Commissioner Generals, within 45 days after receipt of the notice of assessment.
- An objection must be done in writing to the commissioner stating clearly the reasons for the objections and relevant facts must be attached.
- A taxpayer can be granted permission to submit an objection after the statutory filing of the objection.
- The taxpayer is supposed to submit their objection with 30 day after receipt of a decision.
- A tax payer is entitled to a response (objection decision) within the specified time that is 30 days for VAT and 90 days for income tax.
- An objection has to be made in writing stating precisely the grounds upon which it is made.
- The burden of proving that an assessment is excessive is on the person objecting.
Access User Guides for Tax Objections below:
Objection with Tax Liability
Objection without Tax Liability
Election of an Objection
Tax Ruling and Interpretation of the Law
Disclaimer: This catalogue is only a guide and should not be substituted for the Tax Laws, Rules and Guidelines. Always refer/consult the appropriate Tax Laws