CHAPTER 75:01 - Inland Revenue Division

Income Tax Act Mac 1
Vol. 1
Board makes an assessment which results in a person being charged to tax
for the year of income in respect of a total chargeable income in excess of
the chargeable income disclosed in the return of income rendered by such
person, the Board may (unless the person assessed proves to the Board's F.A. 35/98*
satisfaction that the omission or incorrectness of the return did not amount
to fraud, covin, art or contrivance, or gross or willful neglect) charge such
person, in addition to the total tax otherwise charged in the assessment,
further tax not exceeding the amount of tax charged in respect of the
excess.
Additional tax on increased chargeable income
F.A. 35/98*
*Effective 1 st January 1999
(5) If any person neglects or refuses to render a return of income as
required by this Act the Board may (unless such person proves to the
Board's satisfaction that such neglect or refusal was for reasonable cause
and ought fairly to be excused) charge such person additional tax equal to
treble the amount of tax which would have been payable if this subsection
had not been enacted.
Additional tax for non-return of income
(6) Nothing in subsections (1) to (5) shall be construed as derogating from
any other provisions of this Act.
(7) The provisions of this Act shall apply to any additional tax charged by
virtue of this section as they do to tax ordinarily chargeable under this Act.
(8) Without prejudice to the powers conferred by section 124, the Board
may for reasons which may appear to it sufficient at any time remit in
whole or in part any additional tax charged under this section.
Board may remit additional tax
(9) A discretion to charge additional tax vested in the Board by this
section may be exercised, on appeal under section 87 by the Appeal
Board; but if the Appeal Board confirms the decision of the Board to
charge additional tax and finds that the additional tax imposed by the
Board did not exceed the maximum additional tax which could properly
be charged, the appeal as regards the additional tax shall be dismissed.
Appeal Board's discretion re additional tax
84. (1) For the purposes of facilitating the assessment of the income of
persons residing in the United Kingdom, the President may appoint an
agent in the United Kingdom who shall make enquiries on behalf of the
BIR Mac Edition 91/01 Page 103