Where a taxpayer raises an objection against an assessment/tax decision of the Commissioner, the Commissioner may deal with the objection in any of these three ways stipulated under the law:
- Amend the assessment to allow the objection in whole,
- Amend the assessment to partially allow the objection,
- Reject the objection in whole
If the Commissioner’s objection decision is to amend the assessment partially as in (b) or totally declines to amend the assessment as in (c) the Commissioner may under this Framework, before confirmation, give the Taxpayer who wishes to be heard under ADR that opportunity.
In order to give the Taxpayer the opportunity to be heard before the confirmation of the assessment, the Commissioner shall inform the taxpayer of his intention to confirm the assessment giving details for the rejection of taxpayer’s objection on each of the issues that may have been raised in the objection.