PUBLIC NOTICE

In accordance with Section 89 of the Income Tax Act No. 36 of 1994,  persons wishing to appeal to the Commissioners of Income Tax Appeal Tribunal are hereby advised of the following procedure for appeal.

1)    Any person who feels aggrieved by a decision of the Comptroller may, by notice of appeal, appeal to the Appeal Commissioners;

2)    A notice of appeal, a copy of which shall be lodged with the Comptroller, must be made in writing and must be lodged with the Secretary of the Appeal
Commissioners within thirty days of the date of service of:

a)    the Comptroller's decision on the objection;  
b)    the Comptroller's determination in relation to any other matter on which an appeal may be made; or
c)    within such further time as the Appeal Commissioners may for good cause allow.