What Happens After An Assurance Visit?
End of the Field Visit
At a reasonable time after the end of the field visit the tax officer will arrange a meeting with you to discuss any areas of non-compliance and if the assurance visit would result in a Proposed Adjustment or a “No tax change” letter from the Department.
What is a 'No Tax Change' Letter?
Is simply a notice from the department informing you that the Assurance Visit at this time has not detected any material under-reporting issues that require a re-assessment. However, the Department reserves the right to conduct an in-depth review of your business in the future for the same periods.
Responding to a Proposed Adjustment
The tax officer will discuss any proposed adjustments and explain the rationale for them. You will also be given a reasonable amount of time to respond to the proposal. Before finalizing the visit, the officer will carefully consider your explanations and respond to your questions about the findings. If issues remain unresolved, you can contact the auditor’s supervisor to discuss them further.
Notice of Assessment
If we have to adjust your return, the officer will arrange to have an amended Assessment mailed to you. If the adjustment results in an increase in the amount of your refund, the additional amount will be carried forward as a credit adjustment on your account, in the prescribed time frame for credit payments.
What happens if you disagree with your Assessment?
If you are dissatisfied with the assessment you can object in writing stating the grounds for their objection which must be made within thirty (30) calendar days after the service of the notice of the assessment or decision.
The objection must be accompanied by payment of all of the tax not in dispute and fifty percent of the tax in dispute.
The Department will make every effort to resolve the matter with you within a reasonable time frame.
If you still are not in agreement with the assessment provided by the Comptroller, you may appeal in writing to the Appeal Commissioners to a decision on an objection within thirty (30) calendar days if dissatisfied after being served with the notice of the decision of the Comptroller.
An appeal against a decision by the Comptroller may be considered by the Appeal Commissioners if the Comptroller certifies that-
- The person assessed has paid the full amount of the tax due under the assessment; or
- The Comptroller is satisfied that the person objecting is unable to pay the full amount of the tax due and has given sufficient security, for the amount of tax unpaid and interest that may become payable.
Appeals may be made to the High Court and further to the Court of Appeal if the person is dissatisfied with the decision. The appeal can be made only on questions of law, or including questions of mixed fact and law, and the notice of the appeal must state the questions of law that will be raised on the appeal.
Burden of Proof
The burden of proving that an assessment is excessive or that a decision of the Comptroller is wrong is on the person objecting to the assessment or decision.