CHAPTER 75:01 - Inland Revenue Division

Income Tax Act Mac 1
Vol. 1
93 (8) Where, within twenty-four months after the service of the notice of
objection, the Board fails to determine the objection, the objection shall be
deemed to have been determined in favour of the person who has disputed
his assessment and the assessment shall be amended accordingly. Act No.1 of 1986
(9) Where, upon the expiration of twelve months after the service of the
notice of objection the Board fails to determine the objection, the person
who has disputed his assessment may, notwithstanding section 7(2) of the
Tax Appeal Board Act appeal to the Appeal Board within twelve months
of such expiration.
Act No.1 of 1986 Ch.4:50
(10) Where an objection against an assessment has been made before 27th
September 1966 (that is, the day of the passing of the Finance Act 1966)
and proceedings in respect of that objection are subsequent to the date of
the coming into operation of the said Act still pending before the Board
then unless such objection is determined by the Board within one year
from the passing of the Act, the objection shall be deemed to have been
determined in favour of the person who has disputed his assessment and
the assessment shall be amended accordingly.
(11) Upon the expiration of the time for giving notice of appeal to the
Appeal Board under section 7 of the Tax Appeal Board Act, the person
who has disputed his assessment, shall, if no appeal is then pending,
within thirty days, pay to the Board of Inland Revenue any part of the tax
that was in dispute and any interest and penalties remaining unpaid as is
determined by the Board.
Ch.4:50
APPEALS AGAINST ASSESSMENT
87. Any person who has disputed his assessment by notice of objection under
this Act, and who is dissatisfied with the decision of the Board may appeal
to the Appeal Board in accordance with the provisions of the Tax Appeal
Board Act.
Rights of appeal against Board decision
Ch.4:50
ERRORS IN ASSESSMENTS AND NOTICES
88. (1) Liability for tax under this Act shall not be affected by an incorrect or
incomplete assessment or by the fact that no assessment has been made.
Liability not affected by inaccurate or incomplete assessments, absence of assessments,
errors of form or description
(2) The Board shall not be bound by a return or information supplied by or
on behalf of a person chargeable to tax and in making an assessment may,
93 BIR Note: Effective 1st January 1986.
*Effective 1 st January 1999
BIR Mac Edition 91/01 Page 106