Objections & Appeals

Category: Divisions

The Objections and Appeals office serves as an internal administrative review forum for taxpayers contesting decisions or assessments made by the Commissioner General under the Income Tax Act, Value Added Tax Act, Capital Transfer Tax Act, and Transfer Duty Act. The right to contest a tax decision or assessment is granted under specific sections of the tax laws, outlined as follows:

  • Sections 88 to 94 of the Income Tax Act
  • Sections 30 to 32 of the Value Added Tax Act
  • Section 24 of the Transfer Duty Act
  • Section 10 of the Capital Transfer Act


An objection is a formal, written complaint submitted to the Commissioner General by a taxpayer who is dissatisfied with a tax decision. The purpose of an objection is to exercise one's legal right to have the tax decision reviewed.

Issues covered under objections may include:

  1. Assessments
  2. Decision on application for VAT registration and deregistration
  3. Denial of tax clearance certificate
  4. Imposition of penalties
  5. Refusal to consider a belated objection
  6. Refusal to grant allowable deductions and exemptions


An appeal is a formal written complaint made by a taxpayer who is dissatisfied with the decision of the Commissioner General, asserting their legal right to have the tax decision reviewed by an institution that did not make the decision. According to the law, the objection process serves as a prerequisite for filing an appeal. An appeal may undergo as listed below to two levels:

Appeal to the Board of Adjudicators

Any person dissatisfied with an objection decision has the right to appeal to the Board of Adjudicators. The Minister under the Income Tax Act establishes the Board of Adjudicators. It has the power to confirm, increase, annul or order the reduction of any assessment or make such other order as it deems fit.

Appeal to the High Court or Court of Appeal

Any party (the Commissioner General or the taxpayer) who is dissatisfied with the Board's decision may appeal to the High Court.

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