An appeal is made to the tribunal under the following conditions:
- If a taxpayer is aggrieved by the commissioner‟s decision.
The appeal should be made within 30 days from the date of the assessment provided the taxpayer has fulfilled the following conditions:
- Made all VAT returns
- Paid all the tax shown on the returns not in dispute
- Pay 50% of tax in dispute
- Tribunals decision is final and conclusive.