Appointed by the Minister of Finance to arbitrate disputes between commissioner of VAT and
- Registered pensions for VAT
- Composed of a chairman and two other members from the general public
- The Minister prescribes the manner in which an appeal may be made
- The tribunal may confirm, reduce, increase or nullify the tax assessed as it thinks fit.
- Any person aggrieved by the decision made by the VAT tribunal may make an appeal to the high court.
Requirements for Appeal
- Within 30 days
- Submit all outstanding returns
- Pay all tax not in dispute
- Deposit 50% of tax in dispute if dispute in assessment relates to:
- failure to submit returns
- late registration