If you disagree with an assessment, you must first submit a written request for an administrative review to be performed by the Comptroller. That request must be delivered to the Comptroller no later than one month from the date of the assessment. This written application of an administrative review must clearly state the reason for the objection. Failure to request an administrative review in the proper form and within the time limits could result in the taxpayer losing any rights to object or appeal the assessment. Once the administrative review is complete, the Comptroller will notify the taxpayer in writing of the findings and the reasons for those findings.
It is very important that you follow the appropriate procedures in Section 61 of the Income Tax Act Cap 20.22, if you disagree with an assessment of the Corporate Tax Return.
If the taxpayer disagrees with the findings of the administrative review, they must appeal to the Tax Commissioners in writing not later than one month after the date of the notice of the Comptroller’s findings from the administrative review. Failure to appeal to the Commissioners in the proper form and within the appropriate time limits could result in the taxpayer losing any rights to object to the assessment.
The full details of objections, including objection forms, are covered under the OBJECTIONS AND APPEALS section on the website.