Farley And Partners

Objection and Appeals Process

Service Processes

Handles cases where taxpayers dispute GRA’s tax assessments and other decisions. Objections and Appeals have three stages

Objection to GRA – this is where the taxpayer disputes GRA’s assessments or decisions. The steps to be followed are

  • Acquire and complete the Objection Form
  • Acquire and complete relevant tax returns making declaration of undisputed tax
  • Make payment of undisputed tax
  • Submit the form and the Return to GRA

Due date for submission of objection is 30 days from the original due date of the tax assessment or decision.

Taxpayers may request for an extension of time to file an objection

Appeal to the Tax Tribunal – The Tax Tribunal is an independent body headed by a High Court Judge. It hears cases brought by taxpayers who are not satisfied with the GRA’s decisions on their objections. The steps to be followed are

  • Acquire and complete the Tax Tribunal Review Form
  • Provide evidence to proof that the assessment or decision is not a true reflection of their tax position
  • Submission of form and attachments to the Tax Tribunal
  • Notify GRA of the Appeal to the Tax Tribunal

Due date for submission of appeal is 30 days from the date of the decision of GRA on the taxpayers objection.

Appeal to the Court of Appeal – In the event a taxpayer is not satisfied with the decision of the Tax Tribunal, he/she may challenge the decision at Court of Appeal. The steps to be followed are

  • Acquire and complete Court of Appeal Form
  • Provide evidence to proof that the assessment or decision is not a true reflection of their tax position
  • Submit form with attachments to the Registrar of the Court of Appeal
  • Notify GRA of the Appeal to the Court of Appeal

Due date for submission of appeal is 30 days from the date of the decision of the Tax Tribunal.

Forms required to be filled by client

  • Objection form
  • Taxpayer Request Form
  • Tax Tribunal Review Form
  • Court of Appeal Form

Documents to be submitted by clients

  • Documentary evidence to support objection
  • Documentary evidence to support appeal
Call Us For A Free Quote
error: