3.11 Notice of Objection to Assessment

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An objection to an assessment must be made in writing and must reach the Receiver within 30 days after the date stipulated for payment by the assessment notice or within 30 days after the date that reasons were furnished by the Receiver. The time limit is strictly adhered to by the Commissioner for Inland Revenue. If no objection is lodged, the assessment becomes final against the taxpayer. This letter encloses form ADR1 being the Notice of Objection.