TAX INFORMATION FILING OF OBJECTION

FILING OF OBJECTION

The Internal Revenue Act, 2000 (Act.592) provides for four (4) different assessments. A person who is dissatisfied with any of the assessments may lodge an objection to the Commissioner within a time period.

With provisional assessment, a person may lodge an objection within nine (9) months of the commencement of the basis period to which the provisional assessment relates. In the case of Final Assessment a person may lodge an objection within 30 days of the service of the notice of assessment.

With regard to self assessment, because of the revised estimate, there is no heed for objection as the person assesses himself.

An additional assessment shall be treated as any assessment under the Act.

PROCEDURE FOR FILING AN OBJECTION

A person who is dissatisfied with an assessment made under the Act,. may lodge an objection to the assessment with the Commissioner within the stipulated period.

An objection to an assessment shall be in writing and state precisely the grounds for the objection.

The Commissioner may, upon an application in writing by an objector, extend the time for lodging the objection where the Commissioner is satisfied that the delay in lodging the objection is due to the objector’s absence from Ghana, sickness or other reasonable cause.

After the determination of the objection, the Commissioner may allow the objection in whole or part or disallow it. After allowing or disallowing an objection, the Commissioner shall serve the objector with notice of the decision.

The Commissioner has 90 days to decide an objection after the objection has been lodged. Where a decision has not been made after that period, the objector may by notice in writing to the Commissioner elect to treat the Commissioner as having made a decision to disallow the objection. This notice opens the way to an appeal. The day that the person lodged the election notice with the Commissioner is taken as the day of the Service of notice of an objection decision.

A person who is dissatisfied with an objection decision of the Commissioner may appeal against the decision to a court of competent jurisdiction. That person must lodge a notice of appeal with the Registrar of the Court within 30 days after service of the notice of the objection decision.

The person must within 5 working days of lodging serve a copy of the notice of appeal on the Commissioner. The court may confirm, reduce, increase or annul the assessment on which an objection decision is based or make another order it considers appropriate.

An appeal against an objection decision of the Commissioner shall be instituted against the Attorney-General.

APPEAL TO COURT OF APPEAL AND SUPREME COURT

The Commissioner or the applicant may appeal against the decision of the High Court to the court of appeal on a matter of law only within 30 days after the decision was taken. They may appeal against the decision of the Court of Appeal to the Supreme Court within 30 days of taken the decision.