CHAPTER 75:01 - Inland Revenue Division

tax payable thereon, and advising him of his rights under the Income
Tax Act, as applied by this Act.
(18) Where any hotel operator disputes an assessment under subsection (14) or
(15), he shall nevertheless, within the time limited by subsection (14)(a),
pay to the Tax Authority the part of the room tax stated in the notice to
be paid by him and any interest and penalties then remaining unpaid
that are not in dispute.
Miscellaneous Taxes Act
(19) An hotel operator who disputes an assessment may, subject to and in
accordance with the Income Tax Act relating thereto, object to the
assessment.
(20) An hotel operator who has objected to an assessment and whose objection
has been disallowed by the Board may, subject to and in accordance with the
Income Tax Act relating thereto, appeal to the Appeal Board from the
decision of the Tax Authority.
(21) For the avoidance of doubt, it is hereby declared that in ascertaining
the chargeable income or profits of a person for the purposes of income
tax or corporation tax, no deduction or allowance shall be made of, or
on account of, the room tax imposed by this section.
(22) Subject to this section, the provisions of the Income Tax Act shall
apply in relation to room tax as they apply in relation to income
tax chargeable under the Income Tax Act, but subject to any
necessary modifications or adaptations.
BIR Mac Edition 91/01 Page 300