What are the preconditions for lodging a tax complaint?
What are the preconditions for lodging a tax complaint?
- The lodgment of a complaint must be done within ninety days after occurrence of the incident which led to the complaint or give reasons for delay to the satisfaction of the Tax ombudsman;
- The complainant must show evidence that he/she used the Authority’s (TRA) internal dispute resolution process on the subject matter yet failed;
- The subject matter which is submitted to TOST as a complaint must not have been settled before through the Tax Ombudsman Service. A complaint that was settled before can only be entertained where there is extra information likely to affect the previous outcome or position of the decision given. Otherwise Tax Ombudsman will dismiss it;
- The complaint must not be under the formal dispute resolution processes.
