Audit & Compliance


Structure & Function


Audit Definition, Referral, Selection, Type, Period, Record Keeping & Access

Tax Administrative Penalties & Offences

Audit Process

Objection Process

Tax Tribunal Process


Tax Tribunal Process

  • If there is dissatisfaction with the Objection findings than an application may be lodged to the Tax Tribunal within 30 days of the date of the Objection decision.
  • A copy of the application must also be served to the CEO or the Tax Agents Board within 5 consecutive days of lodging to the Tax Tribunal.
  • An application in writing can be made to the Tax Tribunal for approval of an extension of time to lodge an application.
  • The Tax Tribunal applicationshould be in the approved form, include a statement of the reasons for the application and accompanied by the prescribed fee.
  • The Tax Tribunal may make an order to :
    • affirm, reduce, increase, or otherwise vary the assessment to which the objection decision relates;
    • remit the assessment to the CEO for reconsideration in accordance with the directions of the Tribunal;
    • refer a question of law to the Tax Court for its opinion
    • transfer proceedings to the Tax Court

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Revenue & Customs Service Complex,
Lot 1 Corner of Queen Elizabeth Drive
& Ratu Sukuna Road,
Phone: (+679) 3243000
Fax: (+679) 3315537