Receiving a tax assessment that a business disagrees with is not unusual, and it is not final. The Tax Administration Act sets out a formal objection process, but the window to act is narrow and procedural mistakes at this stage can forfeit the right to challenge the assessment at all.

The first step is a formal notice of objection to the Commissioner, supported by the specific grounds and documentation the assessment disputes. Businesses that submit objections without addressing the specific basis for the assessment, rather than a general disagreement, tend to see faster and more favorable resolution.

If the objection is unsuccessful, the matter proceeds to the Tax Revenue Appeals Board, and beyond that the Tax Revenue Appeal Tribunal. Each stage has its own filing deadlines running from the date of the prior decision, and missing one typically closes off further appeal.

Our advice to businesses is to treat the objection stage as the most important one procedurally, since it sets the documented basis for everything that follows if the matter proceeds further.