VAT Guide to Value Added Tax - sri lanka inland revenue ...

Chapter – 13
Appeals
Any appeal against an assessment, additional assessment or penalty must be made within 30
days to the CGIR.
• Hold over of tax in a special situation :
* On appeal, CGIR may defer the due date of payment of tax:
- if a request to that effect is made in writing, and
- if it is proved that the VAT has not been charged by the
appellant on the alleged supplies.
* Pre requisites to entertain an appeal :
In order to entertain an appeal against an assessment/additional assessment
- tax payable on the basis of the return furnished by him and any penalty
accrued upto the date of notice of assessment must be paid.
- if the assessment/additional assessment is in the absence of a return
the petition of appeal should accompany a return and proof of
payment of tax and penalty thereon.
- C.G.I.R. may consider an extension of time to pay in cases where
appellant has suffered serious financial hardship.
* Appeals against the assessments are settled in one of the following stages.
The first step - Agreement with Assessor, failing
The second step - Determination by CGIR, if not satisfied
The third step - Appeal to the Board of Review, if not satisfied
The final step - State a case to the Court of Appeal and then to
Supreme Court
The procedure is the same as that under the Inland Revenue Act.
Chapter – 14
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