• 10 Marks

PT – May 2021 – L2 – Q1c – Tax Administration

Explain the objection processes according to the Revenue Administration Act, 2016 (Act 915).

The Commissioner-General assessed Judah in the 2020 year of assessment, and he is dissatisfied with the assessment. Judah intends to seek redress with the Commissioner-General. He has contacted you for professional advice on objection processes.
Required:
Explain the objection processes as contained in the Revenue Administration Act, 2016 (Act 915) as amended.

  1. A person dissatisfied with a tax decision can object to it in writing to the Commissioner-General within 30 days of being notified.
  2. The objection must state precisely the grounds for the objection.
  3. The taxpayer may apply for an extension of time to file an objection if there are reasonable grounds, and the Commissioner-General may grant it.
  4. In case of importation, all import duties must be paid, or for other taxes, 30% of the tax due must be paid.
  5. The Commissioner-General may waive or vary the 30% payment requirement.
  6. The Commissioner-General must serve a decision on the objection within 60 days.
  7. If no decision is served, the taxpayer can treat it as disallowing the objection.
  8. If unsatisfied, the taxpayer can appeal to the Independent Tax Appeals Board within 30 days of the decision.
  9. Further dissatisfaction allows the taxpayer to appeal to the court.
  10. Judah should follow the objection process and, if necessary, appeal to the Independent Tax Appeals Board.
Back to all questions

Pick a Form

Professional Tutor Application Form
Academic Tutor Application Form
Student Tutor Application Form