ACT 3201 – TAXATION

ASSIGNMENT
TOPIC: OBJECTIONS AND
APPEALS
Group Members & USI’s
1. Stephaney Asregadoo – 1031328
2. Aresha D’Andrade – 1024763
3. Sherrae Lindie – 1009238
4. Janell Piggott – 1025327
5. Marissa Prince – 1024376
6. Akeem Wilson – 1030137

Date: 13th June, 2020

 INTRODUCTION
An Objection is a communication in writing from a taxpayer to the
Commissioner/Commissioner General expressing dissatisfaction with an
assessment raised on him or her.
A taxpayer dissatisfied with the decision of the Commissioner/ Commissioner
General may, appeal the decision to the High Court; or apply for review of
the decision to the tax appeal tribunal.
The Objections and Appeals procedure is a procedure for challenging an
assessment by the Commissioner / Commissioner General.
 THE BIG QUESTION
WHAT TRIGGERS THE OBJECTION?
An objection is triggered as a result of an appealable decision coming from a Notice of
Assessment or decision taken on a particular issue by the Commissioner- General (CG).
This could be from the following tax types:-
 Income
 Property
 Corporation
 Capital Gains
 VAT
 MIR
 WHO CAN FILE AN OBJECTION?

Any person/company who feels that he/she/it has been incorrectly assessed by
the Commissioner General in relation to his/her/its Income tax/property or is
not in agreement with a decision made (by the Commission General) in relation
to an appealable decision regarding Mortgage Interest Relief/ Value Added Tax
matter, may file an objection.
 WHO CAN FILE AN OBJECTION?
However, it MUST be noted that when making an Objection, the following must be
done:
 The Objection (Notice of Objection) must be made in writing
 The Notice of Objection must be served on the Commissioner by registered post,
addressed to 200 - 201 Camp Street, Georgetown or sent to P.O. Box: 101564
 Must state that the taxpayer would like the Commissioner to review and revise the
assessment made upon him
• The applicant must state precisely the grounds of the objections to the assessment,
and the Notice of Objection must be made within fifteen (15) days from the served
Notice of Assessment  
 TIMELINE FOR FILING AN OBJECTION
If a taxpayer is not in agreement with an assessment in relation to an
Income or Property assessment he/she may object in writing within
fifteen days of receipt of the Notice of Assessment in accordance
with Section 78(2) of the Income Tax Act Chapter 81:01.
In the case of a Value-Added Tax Notice of Assessment, the
taxpayer may apply to the Commissioner General within twenty
days of receipt of the Notice for a review in accordance with
Section 38(1) of the Value-Added Tax Act, CH. 81:05.
 CAN THE TIMELINE FOR MAKING AN
OBJECTION BE EXRENDED?

Yes, If the Commissioner General is satisfied that owing to absence from

Guyana, sickness or other reasonable cause, the person disputing the
assessment was prevented from making the application within that period,
shall extend the period as may be reasonable in the circumstances, in
accordance with Section 78(3) of the Income Tax Act, Ch. 81:01.
 SUPPORT OF CLAIM

The taxpayer must provide proof in support of his/her claim. If no reasonable

grounds is cited for the late objection, the Commissioner General may reject
that objection.
 REGISTRATION OF AN OBJECTION
Provided that all the criteria for the acceptance of an objection have
been met, the objection will be registered and tax in dispute will be
held in abeyance until the objection is determined in accordance
with Section 97(2) of the Income Tax Act, Chapter 81:01.

Note: The Commissioner General may, however enforce payment

of that portion of tax (if any) which is not dispute.
 REVIEW OF THE OBJECTION
Upon registration of an objection, the Commissioner General may request the
taxpayer to furnish any particulars (including books and records) he deems
necessary in relation to the income, assets or liabilities of the taxpayer. This
request is made based on the provisions of Section 78(4) of the Income Tax
Act, Ch. 81:01.

Whereas for VAT, every taxable person is required to furnish any particulars
(including original tax/sales invoice, tax credit and debit notes, etc.) in
accordance with Section 60(1) of the Value Added Tax Act, Chapter 81:05.
 REVIEW OF GROUNDS OF OBJECTION
After the taxpayer’s grounds of objection have been reviewed, the
Commissioner General’s decision is communicated to the taxpayer in writing.

The assessment is either maintained, amended or discharged. If the

assessment is maintained or amended, the taxpayer is informed of his/her
right of appeal.
 APPEALS
There are three (3) Boards of Review which are independent of
the GRA.
1)Income Tax Board of Review
2)VAT Board of Review
3)Customs Tribunal
 WHO MAY FILE AN APPEAL?

Any person not satisfied with the outcome of an objection matter

may appeal to Income Tax Board of Review or to a Judge-in-
Chambers in accordance with Sections 82 and 86 of the Income Tax
Act or section 39 (2) of the Value Added Tax Act, Ch. 81:05.
 CRITERIA FOR LODGING AN APPEAL TO THE
BOARD OF REVIEW
The taxpayer must forward four copies of an appeal to the Secretary
of the respective board and one copy must be served on the
Commissioner General.

In the case of an income/property tax assessment an appeal must be

lodged within fifteen days of receipt of the decision while a
taxpayer appealing a VAT assessment/decision may do so within
twenty days of receipt of a decision to a VAT objection.
 APPEALING A DECISION
A person/company appealing a decision relating to income or property tax must
pay tax equal to one third of the tax in dispute whereas in the case of VAT appeal
the taxpayer must pay two thirds or a bond could be lodged if they cannot afford
the payment of the tax in dispute before an appeal may be heard.

Whereas for the Custom Tribunal Board one and a half (1 ½) times of the custom
duty must be paid before the matter could be heard in accordance with Sections
20 and 21 of the Custom Act, Chapter 82:01. However before the taxpayer has the
option to go before the interim Body (a technical committee of valuation or
classification).
 CAN THE TIMELINE FOR FILING AN APPEAL
BE EXTENDED?
YES, as with the case of filing an objection, the timeline may be extended once it is proven
to the Secretary of the Board that same is late due to absence from Guyana, sickness or any
other reasonable cause.
Once all the criteria are met, the Secretary of the Board will fix a date and place for hearing
of the appeal and inform the Commissioner General and the appellant at least fourteen day
prior to the hearing.
At the Appeal stage the onus is on the taxpayer for providing the assessment is excessive
and after hearing the appeal, the Board may confirm, reduce, increase or annul the
assessment and make any other orders as seen fit.
 STATEMENT OF FACTS

Once an appeal is lodged, a statement of facts is prepared and

forwarded to the Secretary of the Board. The secretary will then
make copies and forward same to the relevant parties.
 JUDGE-IN-CHAMBERS

If a taxpayer is still not satisfied with the ruling of the Board of Appeal, he may
further appeal to a Judge-in-Chambers in accordance with Section 86 of the
Income Tax Act, CH. 81:01.

All of the tax in dispute must be paid before the case may be heard in
accordance with Section 98 of the Income Tax Act Chapter 81:01.
 ADVANTAGES OF OBJECTIONS/APPEAL
 Taxpayers are entitled to a fair and impartial administrative appeal, including
many penalties, and have the right to receive a written response regarding the
Office of Appeals’ decision. Taxpayers generally have the right to take their cases
to court.
 If you do not agree with the proposed adjustment as a result of an examination
(audit) by Commissioner General, you have the right to an administrative appeal. 
 In certain situations, a taxpayer has the opportunity to request a conference with
the Office of Appeals/ Income Tax Board of Review if the appellant is able to
meet the criteria of the board. 
 You have the right to request an independent review conducted by the Office of
Appeals prior to the termination of your installment agreement.  
 DISADVANTAGES OF
OBJECTIONS/APPEAL
 If appeal is denied by the Commissioner General then later taken to the
Income Tax Board of Review or a Judge in chamber and is also denied: the
appellant becomes liable and the amounts payable will be served to the
appellant by the Commissioner General.
 CONCLUSION

The Guyana Revenue Authority has notified the general public that the
Income and VAT Acts, and the Customs Tribunal make provisions for the
Objection and Appeal of taxes/duties assessed. However, the necessary
steps and procedures should be followed if one chooses to object or appeal
assessments or decisions.
 REFERENCES

www.gra.gov.gy/about-us
www.gra.gov.gy/publications/tax-laws
www.gra.gov.gy/46-objections-appeals
www.gra.gov.gy/faqs/27-faq-s-front
www.gra.gov.gy/faqs/27-faq-s-front/233-objections-appeals