How Can Time to File a Tax Assessment Appeal Be Extended?
A taxpayer is required to appeal a tax assessment within 30 days of receipt of a Notice of Refusal to Amend the assessment or a Demand Notice. The assessment becomes final and conclusive where an appeal is not filed within 30 days. However, the application of limitation rules is not always straightforward in tax matters and this article discusses the maturity point of the right of appeal and when that right becomes statute barred.
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