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Disputes resolution

These statements outline how we deal with disputes resolution, for example timeliness, fast-tracking, and issuing notices of proposed adjustment and notices of response.

SPS 16/05: Disputes resolution process commenced by the Commissioner of Inland Revenue

Standard practice statement SPS 16/05 sets out the CIR's responsibilities regarding assessment adjustments when the CIR commences the disputes resolution process.

SPS 16/06 Disputes resolution process commenced by a taxpayer

SPS 16/06 discusses a taxpayer's rights and responsibilities regarding an assessment when the taxpayer commences the disputes resolution process.