HOW YOU CAN APPEAL AGAINST YOUR
TAX ASSESSMENT
INTRODUCTION
This brochure explains the procedure for making a tax objection
and an appeal.
The procedure is laid down by law. (See Internal Revenue Act.
2000 (ACT 592) Sections 128 to 132).
Usually an agreement is reached by correspondence or discussion
with the Tax Office to settle things thus saving you time and
trouble.
The onus is on you the taxpayer to prove that the tax assessment
is excessive or incorrect.
WHAT IS AN OBJECTION ?
An objection is the initial protest against an assessment
raised on you by the Tax Office, or how your tax affairs have
been dealt with resulting in the payment of high tax.
CAN I OBJECT TO AN ASSESSMENT IF I AM DISSATISFIED
WITH IT ?
Yes, if you are dissatisfied with a provisional assessment or
any other assessment raised on you, you may lodge an objection
to the assessment with your Tax Office.
IS THERE A TIME-LIMIT?
Yes, you have nine (9) months from the commencement of your basis
(accounting) period within which to lodge an objection against
a provisional assessment.
• In the case of a final assessment
or additional assessment, you may lodge an objection within thirty
(30) days of the service of the notice of assessment.
WHAT HAPPENS IF I AM NOT ABLE TO LODGE
MY OBJECTION WITHIN THE TIME SPECIFIED?
Upon application, the Commissioner may extend the time within
which you may lodge an objection if satisfied that your delay
in lodging your objection is due to your absence from Ghana, sickness
or other reasonable cause.
HOW DO I LODGE AN OBJECTION AT THE TAX
OFFICE?
In all cases, an objection to an assessment should be in writing
and you should state precisely the grounds upon which you are
objecting.
AFTER MY OBJECTION, WHAT ACTION SHOULD I EXPECT
?
i. Your objection will be determined by the Commissioner
who may allow your objection in whole or part and amend the assessment
or disallow your objection. After allowing or disallowing your
objection, the Commissioner will serve you with notice of the
decision.
ii. If the Commissioner does not make a decision
on your objection within ninety (90) days after your objection
was lodged, you may by notice in writing to the Commissioner elect
to treat the Commissioner as having made a decision to disallow
your objection.
iii. If you make an election to treat the Commissioner
as having made a decision to disallow your objection, you are
treated as having been served with a notice of the disallowance
on the date your election is lodged with the Commissioner.
WHAT FURTHER ACTION DO I TAKE?
If you are dissatisfied with the objection decision or you have
made an election treating the Commissioner's delay in dealing
with your objection as disallowing it, you may proceed to lodge
an appeal at the High Court. This you have to do within 30 days
either of the service of the notice of the decision or the lodgment
of your election.
WHAT IS AN APPEAL?
An appeal under Act 592 is when the objection against an assessment
raised on you by the Tax Office enters the Courts.
WHAT HAPPENS IF I AM NOT ABLE TO LODGE
AMY APPEAL WITHIN THE TIME SPECIFIED?
In the event that you are unable to lodge the appeal within 30
days, you may still lodge the appeal if you can prove to the satisfaction
of the Court that the delay was due to your absence from Ghana,
sickness or other reasonable cause and that there was no unreasonable
delay on your part.
After lodging the appeal with the Court, you are required to
serve a copy of the appeal on the Commissioner within five (5)
working days.
The High Court may confirm, reduce, increase or cancel the assessment
which is the subject matter or make an appropriate order.
An appeal against the decision of the Commissioner should be
instituted against the Attorney-General.
CAN I MAKE FURTHER APPEALS?
i. The Commissioner or you may appeal against
the decision of the High Court to the Court of Appeal on a matter
of law only
ii. The Commissioner or you may appeal against
the decision of the Appeal Court to the Supreme Court.
IS THERE A TIME-LIMIT TO THE FURTHER APPEALS?
The Commissioner or you may appeal against the decision of the
court within thirty (30) days after the decision to which it relates.
DO I HAVE TO PAY TAX WHILE AWAITING A
DECISION ON MY OBJECTION?
Yes, if you lodge an objection to an assessment, you have to pay
an amount not less than the amount payable in the first quarter
of that year of assessment as contained in the notice of assessment
pending the determination of your objection and any appeal.
* Note that your appeal will not be entertained
by the court unless you pay the amount required to be paid under
the law. (Act 592)
When the payment of your tax has been held over pending an objection
or appeal, any tax outstanding under the assessment as determined
by the Commissioner or objection on appeal must be paid within
thirty days (30) from the date of service of the notice of the
decision of the Commissioner or the date of the decision of the
Court.
DO I HAVE TO PAY INTEREST/PENALTY
You may have to. Where tax carries penalty or interest, the penalty
or interest normally runs from the date on which the tax is due
until the date it is paid.
R E M E M B E R
• Always give your Tax Office reference
and your Taxpayer Identification Number (TIN) if you write to
your Tax Office.
• Stay within the time-limit for objections and appeals
• Disputes can be avoided by making a complete and accurate
return of your income in good time, and by answering enquiries
from your Tax Office fully and quickly.
• Inform the Tax Office in writing, about changes which
could affect your tax affairs. If you do not, you may pay more
tax than you should.
These notes are for guidance only and reflect the tax law position
at the time of writing.
ISSUED BY THE INTERNAL REVENUE SERVICE, APRIL,2004
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