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Objections

If any person disagrees with a decision of the VAT Commissioner i.e. for registration, imposition of levy, tax assessment etc he may file:
(i) An objection to the VAT Commissioner
According to section 51A of the Value Added Tax Laws of 2000 through 2004 any person may appeal in writing to the VAT Commissioner within 60 days from the date of the notification to this person of a VAT assessment. The appeal must be written and supported by the relevant evidence.
(ii) A request to the VAT Commissioner to reconsider
Based on section 29 of the Constitution a person may ask the VAT Commissioner to reconsider a decision or an act of the VAT Service (excluding the VAT assessment). The request must be written and supported by the relevant evidence.
(iii) An objection to the Minister of Finance
According to section 52 of the Value Added Tax Laws of 1990 through 2000 any person may appeal in writing to the Minister of Finance within 30 days from the date of the notification to this person of the relevant decision of the VAT Service, provided that the person has paid all the amounts payable by him or has deposited a money deposit to the VAT Commissioner. Also according to section 53 of the Value Added Tax Laws of 2000 through 2004 any person may appeal in writing to the Minister of Finance within 60 days from the date of the notification to this person of the relevant decision of the VAT Service, provided that the person has paid all the amounts payable by him or has deposited a money deposit to the VAT Commissioner The Minister examines the legality as well as the substance of the tax dispute.
(iv) An appeal to the Supreme Court
Based on section 146 of the Constitution, any person may file an appeal to the Supreme Court against an executory administrative act of the VAT Commissioner within 75 days from the date of the notification to this person of the relevant act. If the above person has already filed an objection to the Finance Minister he will have to wait for the decision of the Minister and if he continues to disagree, then he may file an appeal to the Supreme Court against the decision of the Minister.
(v) Complain to the Ombudsman
There are no time limitations for the submission of a complaint. The Ombudsman may examine the substance of the tax dispute and conduct any investigation necessary to decide on the complaint under examination.



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