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Appeals

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Outline

Introduction Right to appeal Notice of Appeal Extension of time for appeal

Payment of tax pending appeal Consideration of appeal

Agreement between taxpayer and IRB

No agreement between taxpayer and IRB

Further appeals

Reopening of assessment after appeal

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Introduction

s 98 102 and sch 5 of the ITA 1967 deal with appeals

Public ruling 3/2001

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Right to Appeal

Right to make an appeal on

Deemed assessment

Advance assessment

Additional assessment

Amount refunded (s. 111(1))

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Right to Appeal

99. (1) A person aggrieved by an assessment made in respect ofhim may appeal to the Special Commissioners against theassessment by giving to the Director General within thirty daysafter the service of the notice of assessment or, in the case of anappeal against an assessment made under section 92,

within the first three months of the year of assessmentfollowing the year of assessment for which the assessment wasmade (or within such extended period as regards those days or

months as may be allowed under section 100)

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Extension of time for appeal (s 100(1))

100. (1) A person seeking to appeal against anassessment may at any time make to the DirectorGeneral a written application in the prescribedform for an extension of the period within whichnotice of appeal against the assessment may begiven under section 99(1).

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Payment of tax pending appeal

103. (1) Except as provided in subsection (2), taxpayable under an assessment for a year of assessmentshall be due and payable on the due date whether or

not that person appeals against the assessment.

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Consideration of Appeal (s 101(1))

101. (1) On receipt of a notice of appeal under section 99 (1), the DirectorGeneral shall, within twelve months from the date of receipt of thenotice of appeal, review the assessment against which the appeal ismade and for that purpose may-

(a) require the appellant to furnish such particulars as the DirectorGeneral may think necessary with respect to the income to which theassessment relates and any other matter relevant to the assessment in theDirector General's opinion;

(b) require the appellant to produce all books or other documents inthe appellant's custody or under the appellant's control relating to anysource to which the assessment relates or any other matter relevant to the

assessment in the Director General's opinion;(c) summon anyperson who in the Director General's opinion is able togive evidence respecting the assessment to attend before the DirectorGeneral; and

(d) examine any person so attending on oath or otherwise.

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Agreement between taxpayer & IRB (s 101)

(2) Where as the result of a review under subsection (1) theDirector General and the appellant come to an agreementin writing either-

(a) as to the amount of the chargeable income and the tax

chargeable thereon or the amount oftax or additional tax; or

(b) that there is no chargeable income or tax,

the assessment against which the appeal is made shall be treatedas having been confirmed, reduced, increased or

discharged in accordance with the agreement.

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Agreement between taxpayer & IRB (s 101)

(4) Subject to subsection (5), where as the result of a reviewunder subsection (1) the Director General makes to theappellant proposals in writing that the assessment should beconfirmed, reduced, increased or discharged and the appellantneither accepts nor rejects the proposals, unless the appellant

within a period of thirty days of being served with suchproposals (or within such further period as the DirectorGeneral on the appellant's application may allow) givesnotice in writing to the Director General rejecting theproposals, the proposals shall be deemed to have beenaccepted and to be an agreement in writing within the

meaning of subsection (2) come to upon the expiration thatperiod or further period, as the case may be, between theDirector General and the appellant.

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No agreement has been entered into between

taxpayer and IRB (s 102)102. (1) Subject to subsection (3), the Director

General may send an appeal forward to theSpecial Commissioners at any time within thetwelve-month period from the date of receipt

of the notice of appeal or, if an extension undersection 101(1B) has been granted, within the extendedperiod if he is of the opinion that there is noreasonable prospect of coming to anagreement with the appellant in accordance with

section 101 (2) in respect of the appeal and if section101 (3) and (4) are not applicable; and, where he sendsan appeal forward under this subsection, he shall givethe appellant written notice that he has done so.

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Further appeals (Sch 5)

Appeal to High court

Appeal to Court of Appeal

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Reopening of assessments after appeal

When an appeal has been determined by the Sp Cor the Courts, it is final with regard to theparticular matter which was the subject of theappeal

The DG cannot open the assessment on theparticular issue or issues.

However, if there is discovery of new documentsor info which were not taken into account, the DG

is empowered to re-open an assessment or raise anadditional assessment