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14.6. Appeal Procedures

If a taxpayer is not satisfied with the assessment, then an appeal can be filed with the Board within 60 days of service of notice of the assessment. The Board may either allow the appeal in whole or in part or amend the assessment.

If the taxpayer does not agree with the decision of the Board within 30 days of the lodging of the notice of appeal, then the taxpayer may lodge an appeal with the Tribunal within 90 days of service of the notice of assessment (to which the notice of appeal relates).

If the taxpayer is not satisfied with the decision of the Tribunal, an appeal may be filed within 60 days from the date of service of the decision of the Tribunal with the Chief Registrar of the High Court on the question of law.