COMPLIANCE · APPEALS
Objections and appeals
Every assessment carries a right of objection, and every refusal to amend carries a right of appeal to an independent tribunal. The Service is a party before the Tribunal like any other, and loses cases there.
Your right to disagree
A notice of assessment is a determination, not a verdict. Section 58 of the Personal Income Tax Act gives every taxpayer thirty days from service to object in writing, stating the grounds of the objection and the amount they say is correct. The Service must consider it, and must either amend the assessment or serve a notice of refusal to amend explaining why it will not.
The thirty-day window is the one part of this that is unforgiving. An assessment not objected to within thirty days becomes final and conclusive, and after that it can only be reopened where fraud, wilful default or neglect is established. If you are still gathering evidence as the thirtieth day approaches, file the objection anyway on the grounds you have, and supplement it.
An objection is not a delaying tactic and is not treated as one. Enforcement is suspended on the disputed portion while a valid objection is pending, and a taxpayer who objects in good faith with grounds is in a materially better position than one who simply does not pay.
The objection and appeal route
File a notice of objection within 30 days
On the portal or on Form C at any area revenue office. State the assessment reference, the grounds of objection and the amount you contend for. An objection that says only "too high" is not a valid objection.
Acknowledgement within 48 hours
You receive an acknowledgement reference and the name of the officer to whom the objection is assigned. Enforcement on the disputed amount is suspended.
Supply supporting evidence
Accounts, bank statements, tenancy agreements, survey plans, payroll records — whatever supports the figure you contend for. Most objections succeed or fail on this step alone.
Review and, where useful, a meeting
The reviewing officer may invite you to a meeting to walk through the computation. Attending is nearly always worthwhile: a large proportion of disputes are arithmetic or classification, and are settled across a desk.
Amended assessment or notice of refusal to amend
Within thirty days of receiving your evidence, the Service either amends the assessment or serves a notice of refusal to amend stating its reasons.
Appeal to the Tax Appeal Tribunal within 30 days
If you remain dissatisfied, appeal to the Tribunal. It is independent of the Service, sits in public and is not bound by the Service’s view of the facts.
Further appeal to the Federal High Court
On a point of law, within thirty days of the Tribunal’s decision.
Time limits
| Stage | Time limit | Runs from | Effect of missing it |
|---|---|---|---|
| Notice of objection | 30 days | Service of the notice of assessment | The assessment becomes final and conclusive |
| Service acknowledgement | 48 hours | Receipt of the objection | Escalate to the Director, Legal, Audit & Enforcement |
| Service decision on the objection | 30 days | Receipt of complete supporting evidence | Escalate; the objection is deemed live until decided |
| Appeal to the Tax Appeal Tribunal | 30 days | Service of the notice of refusal to amend | The Service’s decision stands |
| Appeal to the Federal High Court | 30 days | The Tribunal’s decision | The Tribunal’s decision stands |
| Application for extension of time | Before the limit expires | — | Granted only on documented grounds |
What makes an objection succeed
Analysis of objections decided in the last two years shows these grounds succeeding most often.
- A measurement or classification error — floor area, use category or vehicle category recorded wrongly.
- Reliefs not applied — the Consolidated Relief Allowance, pension or NHF omitted from the computation.
- Withholding tax credits not brought into account against the final liability.
- Income assessed twice, typically where PAYE and a direct assessment overlap.
- A payment made but not allocated, usually because a reference was mistyped at a bank counter.
- An estimated assessment displaced by actual records the taxpayer had not previously produced.
- The wrong taxpayer assessed, commonly where a duplicate record survived the register clean-up.
- A charge raised under a head that does not apply to the taxpayer’s activity.
The Taxpayer Ombudsman
An objection concerns the amount of an assessment. A complaint about how you were treated — an officer’s conduct, an unexplained delay, a demand made outside the schedule — goes to the Taxpayer Ombudsman instead.
The Ombudsman reports directly to the Executive Chairman and may not be overruled by an operating director. Complaints are acknowledged within 24 hours and reported on quarterly to the Board.
File an objection
Thirty days from the date of the assessment. Acknowledged within 48 hours, and enforcement suspended while it is pending.