Late Appeals

About Late Appeals

If your appeal is submitted after the filing period, it may be treated as a late appeal.

You may still submit an Appeal to the Revenue Appeals Division (RAD). Submit the appeal as soon as possible and clearly explain why the appeal could not be filed on time. Include supporting evidence wherever available.

Important: A late filing is not automatically accepted. The Commissioner of Revenue Appeals will consider the reasons, evidence provided and other relevant information.

What to include with a late appeal

A completed Notice of Appeal (Form RA-01).
A copy of the decision being appealed.
The date you received the decision.
A clear explanation of why the filing deadline was missed.
A short timeline of the events that caused the delay.
Evidence supporting the explanation, where available—for example, medical records, travel documents, correspondence, or other relevant records.
The documents and information you intend to rely on for the appeal itself.

Send the material as soon as possible. RAD may contact you if more information is required.

What happens next

The Commissioner of Revenue Appeals will review the explanation and supporting evidence before deciding whether the late appeal can proceed. If it is accepted, the appeal will continue through the normal appeal process and you will be notified. If it is not accepted, RAD will notify you of the decision and any available next step.

If you are unsure about the deadline or what evidence to provide, contact RAD before submitting.

See RAD Guidelines for further information.

About Late Appeals

What to include with a late appeal

What happens next

We use cookies