Appeals
Appeals against penalties can be made to an independent tribunal. The tribunal now has the power to mitigate under appropriate circumstances. If the appeal is against the imposition of interest, penalty, or surcharge, the tax must be paid before hearing the appeal. The tribunal has the power to increase the rights, which should be less than the amount to be established.
A formal process has now set up to resolve the appeals by agreement. The contract must be in writing, and there is a thirty-day cooling period for the taxpayer to terminate the contract.