At a glance

Quick answer: Do not ignore the notice. Read it, check the basis, and act within 30 days.

Key rights: You can object, appeal, and be heard before enforcement.

Deadlines: 30 days to object in writing under relevant tax rules.

Who to call: A tax consultant or lawyer experienced in objections and appeals.

Step-by-step

1. Read the assessment carefully. Confirm the tax period, the amount, and the reason. Note the reference number and the issue date. Your objection deadline usually starts from that date.
2. Cross-check with your records. Compare the figures with your financial statements, VAT returns, and previous filings. Look for missing documents, errors, or unfiled periods. Gather receipts and payment evidence.
3. File a formal objection. Send a written notice of objection within 30 days. State why you disagree and attach supporting documents. Address it to the issuing authority and keep proof of delivery.
4. Engage a professional. A tax lawyer or accountant can draft the objection, negotiate with the tax office, and protect your appeal rights. Correct procedure matters.
5. Prepare for follow up or an appeal. If the tax authority rejects your objection, you may have a right to appeal to the Tax Appeal Tribunal. Keep all correspondence and attend hearings if required.

If it escalates

Authorities may send a demand notice, apply garnishee orders, or move to seize assets. Enforcement often follows missed deadlines or ignored notices. Stay proactive and respond in writing.

Evidence and documents to keep

• Assessment notice (original or email copy).
• Payment receipts and bank statements.
• Previous tax returns and supporting schedules.
• TIN confirmation and any prior correspondence with the tax office.

Agencies and contacts

Federal Inland Revenue Service (FIRS) – issues federal tax assessments and enforces tax laws.

State internal revenue services – handle state taxes such as PAYE and may issue assessments at the state level.

Always confirm the issuing agency on the assessment letter and use the contact details shown there.

Common mistakes to avoid

• Ignoring the notice or filing an objection late.
• Sending an informal or vague objection letter without documents.
• Assuming payment removes all rights without recording your protest if you intend to appeal.

Costs and penalties

Penalties and interest vary by tax type and statute. Late filing and non payment attract penalties and interest. Seek exact figures from your tax advisor for the specific tax and year.

FAQ