Basically there are three appellate machineries where a taxpayer may appeal in case he disagrees with Commissioner General’s decision.
Appeal to the Board:
The law provides that, any person who is aggrieved by the final determination of the assessment of tax by Commissioner General may appeal to the Board. The Board shall accept the objection under the following conditions:
1) A notice of appeal is served upon the Commissioner General within thirty days following the date on which a notice of final determination of assessment of tax is served on the appellant; and
2) The appeal is lodged with the Board within forty-five days following the date on which the notice of final determination of assessment of tax is served on the appellant.
3) The notice should give all details relating to the tax assessment and further correspondences made between the CG and the taxpayer
Appeal to the Tribunal.
After proceeding of the Board reaches the decision, a taxpayer may still feel that he/he is not contented with the decision of the board. A taxpayer who feels aggrieved by the decision of the Board may appeal against the decision to the Tribunal. The appeal against the Tribunal shall be under the following conditions:
1) The appeal should be made within thirty days from the date of the decision of the board, and the appellant shall serve notice to the opposite party within fifteen days following the date on which the notice of appeal was filed to the Tribunal.
2) The Board or Tribunal, may extend the limit of time set by the law if it is satisfied that the failure by a party to give notice of appeal, lodge an appeal or to effect service to the opposite party was occasioned by the following reasons:
Appeal to the Court of Appeal
Any person who is aggrieved by the decision of the tribunal may preferred an appeal to the Court of appeal
Where an objector prefers an appeal to the Board or to the Tribunal, any tax deposited as required by the law, shall continue to remain deposited with Commissioner General pending the final determination of the appeal.