Basically there are three appellate machineries where a taxpayer may appeal in case he disagrees with Commissioner General’s decision.
The law provides that, any person who is aggrieved by the final determination of the assessment of tax by Commissioner General may appeal to the Board. The Board shall accept the objection under the following conditions: -
1) A notice of appeal is served upon the Commissioner General within thirty days following the date on which a notice of final determination of assessment of tax is served on the appellant;
2) The appeal is lodged with the Board within forty-five days following the date on which the notice of final determination of assessment of tax is served on the appellant; and
3) The notice should give all details relating to the tax assessment and further correspondences made between the Commissioner General and the taxpayer.
Appeal to the Tribunal.
Any part who is aggrieved by the decision of the Board may appeal against the decision to the Tribunal. The appeals to the Tribunal shall be under the following conditions: -
The appellant shall serve the opposite party notice of intention to appeal within fifteen days following the date on which the decision of the board was made and the appeal should be made within thirty days from the date of the decision of the board,
The Board or Tribunal, may extend the limit of time set by the law if it is satisfied that the failure by a party to give notice of appeal, lodge an appeal or to effect service to the opposite party was occasioned by the following reason; absence from the United Republic, sickness or other reasonable cause, subject to such terms and conditions as to costs as it may consider just and appropriate.
Appeal to the Court of Appeal
Any person who is aggrieved by the decision of the tribunal may prefer an appeal to the Court of appeal and such appeal to the Court of Appeal shall lie on matters involving questions of law only and the provisions of the Appellate Jurisdiction Act and the court of appeal rules made thereunder shall apply mutatis mutandis to appeals from the decision of the Tribunal.
Where an objector prefers an appeal to the Board, to the Tribunal and the court of appeal, any tax deposited as required by the law, shall continue to remain deposited with Commissioner General pending the final determination of the appeal.