Tax Appeals Procedure

Question 1

What are the valid grounds for appeal?

Answer 1

A taxpayer may appeal if he/she is dissatisfied or aggrieved by;
1. any assessment made by the commissioner general.
2. any decision of the commissioner general to an assessment.
3. a determination of the reduction of tax.

A. D. D.

Question 2

What is an appeal?

Answer 2

This is a formal request for a decision to be reviewed and possibly changed.

Question 3

When does the opportunity for an appeal arise for a taxpayer?

Answer 3

An appeal can be made within 30 days, to the commissioner general; against any notice or decision of assessment received by the taxpayer.

Question 4

What are the grounds for an invalid appeal?

Answer 4

• An appeal made because the taxpayer does not want to pay tax.
• An appeal made because the taxpayer has cashflow problems.

Every appeal must have valid grounds

Question 5

Whom does the burden of proof lie with in an appeal process?

Answer 5

The Taxpayer

Question 6

What must the taxpayer prove in the appeal process?

Answer 6

• that any amount is exempt from income tax.
• that any amount is not liable to income tax.
• that any amount is subject to any deductions or allowances.

Question 7

Where can appeals be made to?

Answer 7

• The Commissioner General
• A Special Arbitrator
• The High Court

Question 8

Who is the special arbitrator in an appeal process?

Answer 8

The Chief Resident Magistrate.

Question 9

Why are appeals made to the Commissioner General?

Answer 9

Appeals are made to the Commissioner General when the taxpayer is in disagreement with the Commissioners interpretation of tax law.

Question 10

Why are appeals made to the special arbitrator?

Answer 10

Appeals are made to the special arbitrator when the taxpayer is not satisfied with the decision of the Commissioner General.

Question 11

Why are appeals made to the High Court?

Answer 11

Appeals are made to the High Court because the taxpayer is not satisfied with the decision of the special arbitrator.

Question 12

What are the Powers of the special arbitrator?

Answer 12

• Examining evidence
• Summoning witnesses
• Administering Oaths
• Enforcing Compliance

Question 13

What steps does the Commissioner General take when an appeal is made to him?

Answer 13

• Review of the appeal; this is examination of the appeal, including any supporting documents and arguments.
• Request for additional information
• Conduct an internal investigation to verify the accuracy of the assessment
• Consult or negotiate with the taxpayer

Question 14

Why is the appeal process heard in private?

Answer 14

• To protect confidentiality since it involves sensitive information.
• To ensure fairness, a private hearing prevents external influence.
• Encourages full disclosure, since parties may be more open to presenting evidence and arguments without fear of public scrutiny.

Question 15

It may be deemed appropriate to publish appeal results

What are the restricitons that would arise?

Answer 15

• Anonymization of the involved parties.
• restriction on some rulings from public disclosure as mandated by the applicable legal provisions.
• Consent requirements.