PROCEDURE OF APPEALING TO THE BOARD

A person who wishes to appeal to the Board shall:-

1. File to the Board and serve to the Commissioner general  a written notice of intention to appeal within thirty days following the date on which a notice of final determination of assessment of tax or any other decision by the Commissioner General ( section 16(1) & (3)(a) of the Tax Revenue Appeals Act, Cap. 408 read together with rule 3 of the Tax Revenue Appeals Board Rules, 2018 . A notice of intention to appeal shall be made in the Form TRB. 1
2. Lodge the appeal to the Board within forty five days following the date on which the notice of final determination of assessment of tax or any other decision by the Commissioner General as per section 16(1) & (3) (b) of the Tax Revenue Appeals Act, Cap. 408 read together with rule 5 of the Tax Revenue Appeals Board Rules, 2018. Every appeal shall be made in Form TRB. 2
3.  A person who institues an appeal to the Board shall attach all material documents which are necessary including appellable decision and other documents mention under rule 6 of the Tax Revenue Appeals Board Rules, 2018, for proper determination of the appeal.
4. The Appellant shall, when instituing an appeal to the Board, pay the appropriate fees prescribed in the Second Schedule of the Tax Revenue Appeals Board Rules, 2018, otherwise the Board reject the appeal. (rule 7 of the Tax Revenue Appeals Board Rules, 2018)