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Home Domestic Taxes VAT Assessment and Disputes


Assessments and Disputes PDF Print

Assessments and Disputes

DTD officers may carry out control verification visits to check on taxpayers compliance and where it is found to be lacking, the necessary assessments are raised and if any arrears are established, the department demands immediate payment through a notice of assessment -VAT 57.

These assessments are supposed to be discussed between the assessing officer and the registered person, but should a dispute arise, the taxpayer is at liberty to discuss the matter with the Station Manager.

If the taxpayer is still dissatisfied and has new evidence in support of his objection, he can make a formal objection to the Commissioner within thirty (30) days after the date of service of the notice of assessment stating clearly his new grounds for appeal.

If the Commissioner makes a decision, which still leaves the taxpayer aggrieved, the taxpayer can appeal to the VAT Appeals Tribunal within thirty (30) days for an independent decision. The appellant must give a notice of appeal in writing to the Commissioner before appealing to the tribunal. However, the taxpayer must pay to the Commissioner the assessed tax not in dispute or such part thereof as the Commissioner may require before the appeal is registered.

If further aggrieved by the rulings of the Tribunal, the taxpayer may appeal to the High Court within fourteen (14) days of being notified of the decision provided that the appellant deposits with the Commissioner the full amount of tax disputed before filling the appeal.

The Commissioner shall refund such amount where the court rulings are in favour of the appellant.

Likewise the Commissioner is also allowed to appeal to the High Court against the decision of the Tribunal.


 


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