An objection is the process by which a taxpayer can voice their disapproval and challenge a tax assessment. There are guidelines to this process, and an individual cannot object because they “believe” an assessment is incorrect. A taxpayer can object only if the bill or assessment is incorrect, and can provide information to the Inland Revenue Department that it is incorrect. Objections take time and resources in gathering, processing and verifying additional data, and the Department would like to be as efficient as possible in utilizing scarce resources.
Section 45 of the Tax Administration and Procedures Act 2003 states:
Where a request for administrative review of an assessment is filed, or where a taxpayer appeals to the Commissioners against an assessment, the tax liability shall remain due and payable, unless the Comptroller grants extension of time under section 19.
This means that the tax is due and payable even if the decision is under review. The Comptroller can grant an extension to file tax returns or receive payments.
There are two objection paths. The first is designed specifically for Property Tax, as stated in the Property Tax Act 2007, the other encompasses all of the other tax types which is outlined in the Tax Administration and Procedures Act 2003.