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The Government has completed the appointment of members of the VAT Appeal Commission.  The names which will be unveiled this week, include a retired Supreme Court Justice as Chairman, a retired senior Customs officer and a public accountant.  These individuals will also serve as members of the Customs Appeal Commission.

The VAT Appeal Commission will operate independently of the VAT Department and the Ministry of Finance.

If a VAT registrant is unhappy with any decision made by the VAT Comptroller, they may lodge an appeal with the Commission.  An appellant who is aggrieved by a decision of the Commission may appeal the decision, but on  matters of law only, to the Supreme Court.

The timing of the appointment of the Commission is critical at this juncture, as enforcement activities and rulings of the VAT Department become more entrenched.  The appointments are with effect from January 21, 2015.

JANUARY 26 2015