The Division of Tax Appeals is charged with the responsibility to officiate and impartially resolve disputes arising from decisions made by tax officers of the BRA.
If you disagree with the assessment of a tax officer, you may appeal your case to the Division of Tax Appeal of the Benin Revenue Authority. The Division of Tax Appeals is an independent in its decision making even though it is funded by the BRA. To file an appeal, take the following steps:
1.Send a letter of protest or objection letter to the Director of Tax Appeals and copy to the Commissioner General of the BRA. The protest or objection must be accompanied by documented evidence including citations from the Revenue Code of Benin and other applicable laws.
Upon receipt of the protest by the Division of Tax Appeals, the aggrieved taxpayer will be informed of a hearing date and time, not later than 10 business days from the receipt of the protest.You may represent yourself or be represented by an accountant/attorney at the hearing.
2.You are required to make a partial payment of thirty percent (30%) of the tax amount excluding payment of interest and penalty pending the decision of the Division of Tax Appeals.
3.If the Division of Tax Appeals finds your protest to be contrary to the law or procedure, you will be requested to make payment of the balance of seventy percent (70%) plus penalty and interest. If the Division of Appeals finds your objection or protest to be correct, the partial payment of thirty percent (30%) will be refunded with accrued interest, or credited to future tax liabilities with accrued interest by the BRA.
If you are not satisfied with the judgment of the Division of Tax Appeals you may file an appeal to the Board of Tax Appeals.
If you are not satisfied with the decision of the Board of Tax Appeals, you may take your case to court. If the court agrees with you and finds that the position of the BRA was unjustified, the BRA will carry out the orders of the court.