How to Object an Assessment or Decision?

Tax Management Portal allows entering and processing objections on tax assessments or other documents issued by the SGT. The objection is registered in the system and a decision is made by the SGT on the objection. The following selection is available for objection:

  • Income Tax Assessment
  • Withholding Tax Assessment
  • Any Other Decision

Objection shall be submitted within 60 days from the date of serving of the assessment or the decision.

 Entering Objection

  1. Click on the Add new objection button.
  2. On the Objection page, select the Disputed Document Type from the dropdown list.
  • If you have selected an income tax assessment or a withholding tax assessment, you need to indicate the specific document – click on the Find link on the Disputed Document No. | Date

Click on the number of the document you want to object.

  • If you have selected "Any Other Decision", enter the decision details.
  1. Fill in the rest of the fields on the Objection page:
  • Objection Reason – Enter the reason for objecting the document or decision. If the objection details are long, you can add the full details as attachment to the objection and only enter the summary to this field.
  • Reason of Failure to Object in Time – Enter the reason if the objection was not submitted in time (in 60 days). If the objection was submitted in time, leave this empty.
  1. Click on the Save button.

Objection is saved. If you wish to change something, click on the Edit button at the bottom of the page. Note that the objection can be changed only before it is submitted.

 

Adding Attachments to Objection

It is possible to add attachments to the objection. For example, to include the objection details or proof from the taxpayer supporting the objection. Attachments can be added only before submitting the objection.

  1. If you have just saved the objection, stay on the same page.

If you have navigated away from the page, open the Objections page (steps in the previous chapter) and click on the View link in the end of the row of the objection to which you want to add the attachments.

  1. Click on the Attachments tab.
  2. Click on the Add new attachment button.
  3. Enter the name of the document to the Name field.
  4. Click Browse to locate the file in your computer and select it for upload.
  5. Click on the Save and Close If you want to add another attachment as well, click Save and New.

 

To open or download an attachment, click on the document file name in the Attachments table.

To remove an attachment, click on the Remove link at the end of the row of this document and click Yes on the Confirmation popup.

 

Submitting Objection

Once all information has been entered and saved and the necessary attachments added, the objection must be submitted for decision preparation.

  1. Open the Objections page and click on the View link for the objection you want to submit.
  2. On the Objection page, click on the Submit button.
  3. Click Yes on the confirmation popup.

The document is submitted. The objection must now be processed by SGT.

 

Cancelling Objection

In case an already created objection is no longer necessary/valid, it can be cancelled. You can cancel a document if it is in the "Draft" or "Waiting Correction" status (before submitting).

  1. Open the Objections page and click on the View link for the objection you want to cancel.
  2. On the Objection page, click on the Cancel Document button.
  3. On the Cancel Objection page, enter a comment to the Comments box (mandatory) and click the Cancel Document button.

The document is cancelled. The document status is changed to "Cancelled".

 

Correcting Objection

SGT might send an objection back for correcting or adding some information. In this case, the objection's status is changed to "Waiting Correction".

  1. Open the Objections page and click on the View link for the objection you want to correct.
  2. On the Objection page, the reason for returning the objection for correction is given in a separate note.
  3. According to the reason, correct the objection – click the Edit button at the bottom of the page to change or add details or click the Attachments tab to change or add attachments.

Alternatively, you can cancel the document if you no longer wish to submit this objection to SGT.

Once you have made the changes, save the document and submit it again.