CHAPTER 75:01 - Inland Revenue Division

Income Tax Act Mac 1
Vol. 1
(b) any claim, deduction, relief, exemption or other matter having or
that might have had a direct or indirect effect upon the amount of
tax for the former years of assessment or for any subsequent year
of income,
an assessment or additional assessment, as the case may be, may, for any
such former year of assessment or year of income, be made at any time on
that person under subsection (1) or, section 83 or, subject to subsection (3),
on the personal representative of that person under subsection (1) or
section 66 and section 83.
* Effective 1 st January 1999
(3) In the case of an assessment or an additional assessment made upon the
personal representative of a deceased person in respect of any income of
that deceased person that would but for his death have been assessed and
charged to tax on him, the time allowed pursuant to subsection (1),
sections 66 and 83 for the making of the assessment or additional
assessment, as the case may be, shall not extend beyond the expiration of a
period of three years after the former year of assessment or the year of
income in which the deceased person died.
(4) Subsections (1) and (3) have effect for the former years of assessment
1961 and 1962 and subsequent years of income but do not render invalid
any assessment, objection or appeal made or pending under this Act before
20th April 1965 (that is, the date of commencement of the Income Tax
[Amendment] Act 1963).
REPAYMENT OF TAX
90. (1) If it be proved to the satisfaction of the Board that any person for any
year of income has paid tax in excess of the amount with which he is properly
chargeable, such person shall be entitled to have the amount so paid in excess
refunded. Every claim for repayment under this section shall be made within
six years from the end of the year of income to which the claim relates. The
Board shall give a certificate of the amount to be repaid and upon the receipt
of the certificate the Comptroller of Accounts shall cause repayment to be
made in conformity therewith
Circumstances under which repayment may be made
BIR Mac Edition 91/01 Page 108