Conditions under which a tax payer can make a Appeal to tribunal

Appeals

An appeal is made to the tribunal under the following conditions:

• If a taxpayer is aggrieved by the commissioner‟s decision.

The appeal should be made within 30 days from the date of the assessment provided the taxpayer has fulfilled the following conditions:

• Made all VAT returns
• Paid all the tax shown on the returns not in dispute
• Pay 50% of tax in dispute
• Tribunals decision is final and conclusive.