Procedures on objections and appeals

Any person who is in disagreement with an assessment made upon him is given a room for filling and objection against such an assessment. An objection should be by notice in a writing manner addressed to the Commissioner General. Also should contain a statement in a precise form, stating grounds in respect of which the objection to an assessment is made.


Where and to whom the appeal should be lodged?

Commissioner General under normal circumstances regarding appeals means:

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


Treatment of tax in dispute

It should be filed with the Commissioner General within thirty days from the date of receipt of assessment. During the objection period pending the final determination of the objection to an assessment by the Commissioner General, a person is required by law to pay an amount of tax which is not in dispute or one third of the assessed tax, whichever amount is greater. However, if  the Commissioner General  is  satisfied that there is good reasons warranting reduction or waiver of tax payable pending objection, may direct that a lesser amount be paid or waive the required tax deposit.

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.


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.