How can I appeal against a decision of the CTPL?
You will need to submit a request in writing to the CTPL asking that your objection be treated as an appeal and the matter be forwarded to the Supreme Court.
This request must be made within 30 days after the commissioner serves you with a notice of the decision.
The CTPL is required to forward your request to the Supreme Court as soon as is practicable.
Any party may apply to the court for directions regarding any issue arising out of the appeal. They can do this by filing a Form 9 – Application (UCPR).
As soon as you receive notification that your request has been lodged at the Supreme Court, you will be required to pay the prescribed fee for filing a notice of appeal.
How can I appeal against a decision of the CSR?
If you object to the CSR’s original assessment and you are dissatisfied with the CSR’s decision regarding your objection, you may appeal to the Supreme Court.
You cannot appeal unless you have paid all the tax as well as any interest owing because of late payment.
You will need to file a Form 64 – Notice of appeal (UCPR) within 60 days after you are given notice of the commissioner’s decision. The appeal process is similar to GAAT appeals.
The appeal is started by giving written notice of the appeal to the CSR within seven days after the notice of appeal is filed.
The Supreme Court can’t extend the time for filing the notice.
Any party may apply to the court for directions or assistance regarding any matter that is the subject of appeal by filing a Form 9 – Application (UCPR).
What do I base my appeal on?
The notice of appeal must state the grounds of your appeal and the facts you rely on. Unless the court orders otherwise, the grounds for your appeal must be limited to the grounds of your objection.
As the appellant, it is up to you to prove your case that the assessment was excessive.
What if the CSR makes a reassessment after I lodge my appeal?
Occasionally the CSR may make a reassessment after you start an appeal against the assessment.
On receiving a reassessment notice from the commissioner, you may:
- continue or withdraw the existing appeal
- change the grounds of the appeal by filing notice of the change, using a Form 64 – Notice of appeal (UCPR), with the registrar of the Supreme Court.
You may change the grounds of the appeal to support your objection to the reassessment.