What is the Office of the Special Commissioners of Income Tax?

 

(i)

The Office of the Special Commissioners of Income Tax hears appeals from tax payers who are dissatisfied with the assessment of income tax made by the Director General of Inland Revenue (DGIR).

(ii)

A tax payer who is dissatisfied with the income tax assessment by the DGIR can lodge an appeal in Form Q which can be obtained from any office of the Inland Revenue Board (IRB).

(iii)

If the DGIR agrees with the dispute the case is settled. If not, the case is forwarded to the Office of the Special Commissioners of Income Tax for hearing.