Procedures on objections and appeals

A person who is aggrieved by a tax decision made by the Commission General may object the decision by filling an objection to the Commissioner General within 30 days from the date of service of the tax decision. An objection to a tax decision shall be made in writing stating the grounds upon which it is made. Such objection shall not be admitted unless the taxpayer has paid amount of tax which is not in dispute or one third of the assessed tax whichever the amount is greater.

Where the Commissioner General is satisfied that there exist good reason warranting, reduction, or waiver, he may waive the amount to be paid or accept the lesser amount where a taxpayer files an objection and makes payment the liability to the remaining assessed tax shall be suspended until the objection is finally determined.

A person who has a reasonable ground to warrant extension of time to file an objection against the tax decision may apply for an extension of time within   7 days before expiration of the time limit for lodging the notice of objection. Where the Commissioner General is satisfied by the reason started in the application made, he shall grant the extension of time and save the notice of his decision to the applicant.

The tax not in dispute shall be payable at the time of filing the notice of objection and if the due date occurred earlier than the period of thirty days the tax not in dispute shall be payable on that due date; The amount of tax as finally determined after resolving the objection shall, if be lesser than the amount deposited with the Commissioner General, be repaid to the objector. In the case of the tax or duty assessed on imports, the entire amount assessed shall be reckoned to be not in dispute.

Where and to whom the appeal should be lodged?

Commissioner General under normal circumstances regarding appeals means:

Commissioner for Customs and excise, Commissioner for Large Taxpayers, and Commissioner for Domestic Revenue. However administration on appeals is exercised by Managers of the respective area of jurisdiction.

 Late filling of objection to tax assessment

A taxpayer may fail to file an objection against tax assessment in time. However, the law still provides the chance for this person to file an objection after expiry of the period. The Commissioner may then admit or refuse the objection depending on the satisfaction or dissatisfaction with the reasons surrounding this lateness.