About the Authority
The Taxation Review Authority is a statutory body that hears and decides on cases where someone objects to their tax assessment, or a decision by the Inland Revenue Commissioner.
The Taxation Review Authority is a statutory body appointed to hear and make judgement on cases where someone objects to their tax assessment, or a decision by the Inland Revenue Commissioner.
The Authority can hear disputes regarding any amount of tax. It can also hear cases where the legal issues affect unrelated disputes between Inland Revenue and other taxpayers.
The Authority currently consists of a District Court Judge and receives administrative support from the Ministry of Justice.
The Taxation Review Authority is enacted by the Taxation Review Authorities Act 1994. Additional Taxation Review Authorities maybe be created as required under this Act.
