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Inland Revenue clarifies VAT Objection and Tribunal Process

One of the most important features of this fair treatment is the right to a formal review of a Notice of Assessment issued based on an audit findings by the VAT Office.

Filing an objection is the first step in the formal process of resolving a dispute. After you file an objection, an independent reviewer will impartially review your objection. 

However in order for the objection to be valid for consideration the following conditions must be met:

  • The objection must be lodged in writing in the prescribed form called “Notice of Objection to VAT Assessment”. (this prescribed form is obtainable from the VAT Office);
  • The objection must be filed with the VAT Office within 28 days of the date of the notice of assessment issued;
  • That there is no outstanding VAT returns and information;
  • That there is no existing outstanding debt with the VAT Office and the Rates and Taxes Office.  

The Director through the VAT Office will not consider an objection if one of the above conditions is not met.  

Upon a valid objection the Director through the VAT Office will either allow the objection fully or allow only part of the objection or disallow the objection fully or disallow only part of the objection.  Which ever the case may be the objector will be notified in writing by the Director of Customs and Inland Revenue.

The objector may require the VAT Tribunal to hear and determine the case when the objection is not wholly allowed by the Director.

The VAT Tribunal is an independent legal body which will make decisions on objections. The tribunal often makes its decision at or after a hearing, where both sides put their case to the tribunal in person. For straightforward cases the tribunal may make its decision based on the written submission/information that both sides have sent in.

You as an objector must send your Notice of Objection as provided in the VAT Tribunal Rules to the tribunal within 2 months of the VAT Office decision you disagree with as per the notice of disallowance provided by the VAT Office. The Notice of Objection must be lodged with The Chief Registrar of the Supreme Court of Vanuatu who is the appointed Registrar of the Tribunal. 

Where an objector makes a valid request for their objection with the tribunal registrar, for their objection to be heard with the Tribunal the Director is required to state a case to the Tribunal setting out as alleged by the Director, the nature of the assessment, the grounds of objection and the issue(s) to be determined by the Tribunal. Within 14 days after the Director has filed a case to the Tribunal the objector may file an answer to the case setting out the facts as alleged by the objector and the grounds of their objection. The Tribunal, in consultation with the Director and objector, will then advise a time and place for the hearing of the objection.

During the hearing of the case the Tribunal will form its opinions and may confirm or reverse the assessment, or increase or reduce the tax payable relating to the assessment in which the Director may be required to issue a new assessment.  If the objector is still not satisfied with the Tribunal determinations then the objector can apply further up to the Supreme court and ultimately to the Court of Appeal.  

For more information on any VAT issues, please contact the VAT Office by phone: 00(678) 24573 and 00(678) 37517 (Santo), visit us at our Office in Carnot Street, Port Vila or email us at This email address is being protected from spambots. You need JavaScript enabled to view it.