To file an appeal with the Revenue Appeals Tribunal, the taxpayer must:

1. File with the Tribunal a written notice of appeal within thirty (30) days upon receipt of the objection decision of the Commissioner General. This time may be extended by the Registrar of the Tribunal upon application in writing but only where there are justifiable reasons and such extension cannot exceed thirty (30) days.

2. Pay the required filing fee.

3. Serve the notice of appeal to the Commissioner General within seven (7) days of filing.

Within fourteen (14) days of filing the notice of appeal, the appellant is required to file with the Tribunal and serve on the Commissioner General:

1. A statement of grounds of appeal containing assertions of facts and the arguments in law on which the appellant will rely on at the hearing of the appeal.

2. Documentary evidence, including witness statements where necessary.

3. A copy of the objection decision under appeal.

The grounds of appeal, arguments and witness statements must be type written, set out in numbered paragraphs. Other relevant documents and evidence to support the case may also be attached.