The Taxation Review Authority COVID-19 protocol at 15 February 2021

While the Epidemic Preparedness (COVID-19) Notice 2020 is in force, the Taxation Review Authority will, as far as is reasonably practicable, operate in its usual manner.

Parties affected by any change to the Authority’s usual operating procedures will be advised of those changes and provided with information to ensure that they understand how their matter will be handled by the Authority.

This Protocol applies until revoked or modified by the Authority.

Judge Sinclair
Chairperson, Taxation Review Authority

If you want to dispute your tax assessment or a decision by the Inland Revenue Commissioner, you can ask the Taxation Review Authority to review your case.

Contact Inland Revenue first

Before you do this you need to contact Inland Revenue and tell them you dispute their decision. 

The Inland Revenue's Disputes Review Unit will consider your dispute and make a decision.

Visit Inland Revenue to find out more about disputing an assessment:

Inland Revenue website(external link)

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