If the Commissioner of VAT makes a decision which still leaves the trader aggrieved, such a trader can appeal to the VAT appeals Tribunal within thirty days for an independent decision. However, such a person must pay to the commissioner the assessed tax not in dispute or such part thereof as the commissioner may require before the appeal is registered. It further aggrieved by the rulings of the
tribunal he can seek redress from the High Court on payment of full amount of the tax disputed.
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