Objecting to an Assessment

Introduction

Section 86 in the ITA provides for –
Where a person receives an assessment to which they disagree, they may apply to the Board to review and revise the assessment made upon them.

What is needed?

Such application shall –

• State precisely the grounds of his objection in writing. This application may be done using his own format, by completion of a Request for Objection form, or submitting a logged-in request on e-Tax.

• Be delivered to the Board within fifteen days from the date of service of the notice of assessment.

  Where an objection is made out of time the person must satisfy the Board that there was a reasonable excuse for not making the application within the time limited.

• Include all documents required to support the grounds for objection.

• An acknowledgement is issued by the Board on receipt of the objection letter.

Where is it available?

This service is available at the following location

• Port of Spain
  The Objections Section
  Inland Revenue Division
  Governmant Campus Plaza
  2-4 Ajax Street
  PORT OF SPAIN

Is this available online?

Yes, it is available online. Log into e-Tax for this service.