§ 10 — Reassessment of liability and appeal

10.—(1) Where a taxable person given a liability notice under section 9(4) containing an assessment or a reassessment made under section 9(1) or (2)(a) is aggrieved by the liability notice, the taxable person (called an objector) may apply to the Commissioner, by notice of objection in writing, to review and revise the assessment or reassessment, as the case may be.(2) A notice of objection made under subsection (1) must —(a)

state precisely the grounds of objections to the assessment or reassessment made under section 9(1) or (2)(a); and

(b)

be made no later than 14 days after the liability notice containing that assessment or reassessment was given by the Commissioner.

(3) Upon receiving a notice of objection made under subsection (1), the Commissioner must examine the notice of objection and may —(a)

confirm the liability notice in question and the assessment or reassessment (as the case may be) objected to;

(b)

revise the assessment or reassessment (as the case may be) and give the objector another liability notice in replacement; or

(c)

cancel the liability notice in question.

(4) An objector who is aggrieved by the Commissioner’s decision under subsection (3) may, within 30 days after being notified of that decision, appeal against the decision to the Minister.

(5) After considering an appeal under subsection (4), the Minister may —(a)

reject the appeal and confirm the Commissioner’s decision under subsection (3); or

(b)

allow the appeal and refer the matter back to the Commissioner to reconsider the case.

(6) The Minister’s decision on an appeal is final.

(7) Every objector must be notified of the Minister’s decision under subsection (5).

(8) An appeal against the Commissioner’s decision under subsection (3) does not affect the operation of the liability notice concerned or prevent the taking of action to implement the Commissioner’s decision concerned, and unless otherwise directed by the Minister under this section, the Commissioner’s decision must be complied with until the determination of the appeal.

—(1) Where a taxable person given a liability notice under section 9(4) containing an assessment or a reassessment made under section 9(1) or (2)(a) is aggrieved by the liability notice, the taxable person (called an objector) may apply to the Commissioner, by notice of objection in writing, to review and revise the assessment or reassessment, as the case may be.

(2) A notice of objection made under subsection (1) must —(a)

state precisely the grounds of objections to the assessment or reassessment made under section 9(1) or (2)(a); and

(b)

be made no later than 14 days after the liability notice containing that assessment or reassessment was given by the Commissioner.

(3) Upon receiving a notice of objection made under subsection (1), the Commissioner must examine the notice of objection and may —(a)

confirm the liability notice in question and the assessment or reassessment (as the case may be) objected to;

(b)

revise the assessment or reassessment (as the case may be) and give the objector another liability notice in replacement; or

(c)

cancel the liability notice in question.

(4) An objector who is aggrieved by the Commissioner’s decision under subsection (3) may, within 30 days after being notified of that decision, appeal against the decision to the Minister.

(5) After considering an appeal under subsection (4), the Minister may —(a)

reject the appeal and confirm the Commissioner’s decision under subsection (3); or

(b)

allow the appeal and refer the matter back to the Commissioner to reconsider the case.

(6) The Minister’s decision on an appeal is final.

(7) Every objector must be notified of the Minister’s decision under subsection (5).

(8) An appeal against the Commissioner’s decision under subsection (3) does not affect the operation of the liability notice concerned or prevent the taking of action to implement the Commissioner’s decision concerned, and unless otherwise directed by the Minister under this section, the Commissioner’s decision must be complied with until the determination of the appeal.