Procedures

Representation in Court

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Filing of Appeals

When filing an appeal, Taxpayers are to:

  • Receive final assessment from taxing authority
  • Visit the Tax Appeal Board to obtain Notice of Appeal (Form G)
  • Complete Notice of Appeal and file in the Board’s Registry within twenty-eight (28) days of receiving the final assessment from the taxing authority
  • Serve copy of Notice of Appeal on the relevant respondent (e.g. Board of Inland Revenue)

 

  • Await Notice of Hearing of Appeal from Court
  • Be served with Statement of Case by respondent
  • File and serve answer, if any, on respondent
  • Attend court on the day of the hearing of the appeal

Hearing of Appeals

    When appealing a decision of the Tax Appeal Board:

    • A party who is dissatisfied with the decision of the Court can within twenty-one days of the decision request the board to state a case for the opinion of the Court of Appeal on a point of law.
    • An appellant is required to pay a fee of $10 when a case stated is requested.