background image
13.6. Appeal Procedures

The tax return filed by the company and the tax due as per the tax return is considered as an assessment of tax payable and the return is treated as a notice of assessment.

A notice of assessment can also be issued by the MOF, when MOF believes that the tax return does not correctly disclose tax due or tax return has not been filed or the collection of tax due is in jeopardy, etc.  

Where a taxpayer liable to pay tax believes that the assessed amount is incorrect, the taxpayer may first request an amendment to the assessment. If dissatisfied with the decision, the taxpayer may file an objection with MOF. The objection is reviewed by an Objection Review Panel which may affirm or amend the assessment notice in whole or in part. If the taxpayer does not accept the decision of the Objection Review Panel, the person may appeal to the court and the decision of the court is final.