The tax laws that support the adjustment you are proposing
The outline of the facts giving rise to the changes
The propositions of law relied on (these are statements about the application of the law).
IF YOU DISAGREE WITH AN IRD ASSESSMENT
If
you believe that there has been a simple mistake (either by the
Inland Revenue Department or yourself) you should point it out to IRD to
give them the opportunity to fix it.
If
however you disagree with an adjustment that IRD have made , and you follow the
above procedure and IRD don’t accept that the adjustment they have made is
wrong, you must use the disputes resolution process to change the assessment.
This involves the following steps:
YOU
SEND TO IRD AN IR 770 NOTICE OF PROPOSED ADJUSTMENT
You have two moths starting from the date of the IRD Assessment to send in an IR 770. This form must include:
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The tax laws that support the adjustment you are proposing |
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The outline of the facts giving rise to the changes |
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The propositions of law relied on (these are statements about the application of the law). |
IF
IRD accept all your adjustments IRD will issue a new assessment to agree with
your figures, and the matter ends there. If IRD disagree with any part of the notice the process
continues as follows.
IRD
SEND TO YOU A NOTICE OF RESPONSE
IRD
have to respond within two months of the date you issued your IR 770 and give
reasons why they reject your proposed adjustment, and specify how the adjustment
could be altered so agreement is possible. If you accept the IRD notice the original adjustment
stands and the matter ends there. If
you disagree with the IRD notice the process continues as follows.
YOU
REJECT THE IRD NOTICE OF RESPONSE
You
must write and tell the IRD that you reject their Notice of Response within two
months of the date IRD issued it.
A
CONFERENCE BETWEEN YOU AND IRD
You
and IRD get together to identify and clarify the facts and issues, and to allow
any disputed facts to be resolved. This can be done over the phone or in person.
If an agreement is reached at the conference your assessment will be
adjusted to reach that agreement. If
no agreement is reached the process continues as follows.
IRD
SEND A DISCLOSURE NOTICE
The
Disclosure Notice requires you to write a Statement of Position if you wish to
continue the dispute.
YOU
SEND A STATEMENT OF POSITION
The
Statement of Position must outline the facts, evidence and propositions of law
you relying on, and the issues arising from the facts and evidence.
This statement must be sent within two months of when IRD issued the
Disclosure Notice. Otherwise IRD are deemed to have accepted your Notice of
Response.
If
the case goes further, you cannot introduce any evidence, facts, issues
or arguments that weren’t in you Statement of Position, unless by judicial
discretion.
IRD
SEND YOU A STATEMENT OF POSITION
IRD
have two months to issue their Statement of Position, and are not able to
introduce any new material thereafter unless by judicial discretion.
THE
MATTER GOES TO ADJUDICATION
The
Adjudicator is an independent expert within IRD who will take a fresh look at
how the law applies to the facts of the case. The Adjudicator can only consider the facts, evidence,
legal principles, and issues raised in each of the Statements of Position.
The Adjudicator will reach a decision and send a written copy to you and the IRD staff member involved
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If the Adjudicator decides in IRD favour, the assessment will stand. If you accept this decision the matters ends there. If you are dissatisfied with the decision the process continues as follows |
YOU
FILE PROCEEDINGS WITH THE TAXATION REVIEW AUTHORITY OR THE HIGH COURT
You
make take your case to the Taxation Review Authority or the High Court.
You have two months to do this from the date of the letter advising of
the Adjudicator’s decision.
If we can assist further, please email TotalAccounting as follows:
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