Q: Step-by-step procedure

The section of law behind each step is shown beside it. 1 Review the order s.11 Assessment, penalty or default surcharge. 2 File first appeal s.45B With grounds and the order. 3 Stay if needed s.45B Ask for a stay of recovery. 4 Tribunal s.46 Second appeal if needed. 5 High Court s.47 Questions of law only.

Question 1

When this applies

Accepted Answer

You disagree with a sales tax assessment, penalty or other order.

Question 2

Time limits, fees and sections

Accepted Answer

Item Rule Section Commissioner (Appeals) Within 30 days of receiving the order Sales Tax Act s.45B Appellate Tribunal Within 60 days of the CIR(A) order s.46 High Court Reference within 90 days on a question of law s.47 ADR Alternative dispute resolution available s.47A

Question 3

Step-by-step procedure

Accepted Answer

The section of law behind each step is shown beside it.

1
Review the orders.11
Assessment, penalty or default surcharge.
2
File first appeals.45B
With grounds and the order.
3
Stay if neededs.45B
Ask for a stay of recovery.
4
Tribunals.46
Second appeal if needed.
5
High Courts.47
Questions of law only.

Question 4

Documents to prepare

Accepted Answer

Order Returns and annexes Invoices and reconciliations

Question 5

Practical tips

Accepted Answer

Input tax disputes usually turn on suppliers' filings; collect their proof early

Item	Rule	Section
Commissioner (Appeals)	Within 30 days of receiving the order	Sales Tax Act s.45B
Appellate Tribunal	Within 60 days of the CIR(A) order	s.46
High Court	Reference within 90 days on a question of law	s.47
ADR	Alternative dispute resolution available	s.47A