CHAPTER 75:01 - Inland Revenue Division

(d) the decision on the objection.
26.(1) In addition to the documents referred to in section 7(6) of the Act the
Inland Revenue or other respondent shall, within twenty-one days after the
service upon them of a notice of appeal -
Filing of statement of case by Inland Revenue
(a) file in the Registry a statement of case setting out -
(i) the assessment, directive or other decision of the Inland
Revenue or other respondent appealed from,
(ii) the material facts upon every point specified in the
notice of appeal as a ground of appeal,
(iii) the reasons in support of such assessment, directive or
other decision; and
(b) serve a copy of the said statement on the appellant.
(2) The Court may cause the statement of case to be sent back to the
Inland Revenue or other respondent for amplification or amendment, and
the Inland Revenue or other respondent shall within the time specified by
the Court-
(a) amplify or amend the statement of case and file the same in the
Registry;
(b) serve a copy of the amended or amplified statement on the
appellant.
27.(1) Within fourteen days after the copy of the statement of case is served
on the appellant the appellant may, if he thinks fit, file in the Registry an
answer admitting any of the material facts set out in the statement or
setting forth the material facts as alleged by him.
Filing of answer by appellant
(2) Where the appellant files an answer under sub-rule (1), he shall within
the time specified in sub-rule (1) serve a copy of the answer on the Inland
Revenue or other respondent.
28.(1) A statement of case or answer may be amended and filed- Amendment of case and answer
(a) at any time by leave of the Court;
Tax Appeal Board Rules
BIR Mac Edition 91/01 Page 270