Your first move is an objection to the Commissioner-General — in writing, stating the full grounds of your disagreement and the amounts in dispute.
You can appeal to the Fiscal Appeal Court (the Special Court for Income Tax Appeals) within the statutory period. The appeal is a fresh hearing of the dispute on the grounds you raised.
From the Fiscal Appeal Court, matters can proceed to the High Court and ultimately the Supreme Court on points of law. Supreme Court decisions bind everyone below.
Customs & excise and VAT disputes follow their own objection-then-appeal routes under the Customs & Excise Act and the VAT Act, with appeals to the Fiscal Appeal Court. The same discipline applies: full grounds, strict deadlines, onus on you, and the debt payable meanwhile.
