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P.A.Y.E

Objections

To object to a Notice of Assessment, a person is required to write a letter of objection or file an objection on-line to the Commissioner of Inland Revenue stating the precise grounds of the objection. The tax account number and the relevant income year must be indicated. The letter of objection must be submitted not later than 21 days of the date of the Notice of Assessment.

Persons are reminded that they are required to pay all taxes due and outstanding as shown on the Notice of Assessment by the date indicated on the notice, notwithstanding that an objection may have been lodged against that assessment.

Where a person is not satisfied with notice of Re-Assessment following an initial objection to the Commissioner, that person may appeal to the Chairman of the Income Tax Appeals Board, by delivering within 30 days of the date of the Notice of Re-assessment, six copies of a notice of appeal to the Secretary of the Appeals Board. The taxpayer may seek further recourse to the High Court if not satisfied with the decision of the Income Tax Appeals Board; but only on a point of law.