AplK'als (Board or Spedal Commissioners) (Amen.dmenl) Ru les, 1989

L.N.39nflC)!l9

INCOME TAX ACT

(CAP. J23)

AplK'als (Board or Spedal Commissioners) (Amen.dmenl) Ru les, 1989

IN exercise o f the powers conferred by subsection ( 10) of seaion 66

of the Income Tall" Act, the Minister of Finance has made the following

rules:-

I. These rules may be cited as the Appeals {Board of Special

Commissioners} (Amend ment) Rules, 1989 and shall be read and

conmued as one with the Appeals (Boa rd of Special Commissioners)

Rules, 1981 hereinafter referred to as " th e principal ru les".

For Form A se t out in the Schedule to the principal rules there

shal l be substituted the Fo rm A set out in the Schedule to these rules.

'Kpriocipol ....

B

"SCHEDULE

(Rule 2)

FORM A

Rule 11

I.T. Reg. No.

INCOME TAX ACT (CAP. 123)

APPUCA110N OF APPEAL

TO TIlE BOARD OF SPECIAL COMMISSIONERS

(&.:1ion67)

Name and address of appellan t

and of his agent , ifany:-

T o the S«retary of the Board of Special Commissionen;.

1lIe appellant 5ubmits:_

ThaI by Notice of AMtsSmcnt dated the

issued by

the Commissioner of Inland Revenue (hereinafter referred 10 as " the Commissioner").

the appellant has been informed that tne amount of income tax payable

by .......... ..... ... ......... ............................ for theyear(s)ofassessmentJ9 .... .. .

is Lrn ............... ............ .

ThaI by Notice of Objection dated tbe

the appellant

applied 10 the Commissioner for a rCvUion of the said l$Se$Smenl on the following

grounds

That by Notice of Reru$3.1 daled th e ... .... . ...... . ......... . ....... ... ... .. .

the Com-

missioner infonned the appellant that he refused 10 amend (he said M5C$$ment(s), as

is Un .... ........ ...... ..

desired and that the lax payable by ....... . ....... .. . .. . .. . .. . .. ....

That the grounds upon which the Commissione r gave his rcfusallle as shown in a

decision , copy of which is anncxed hereto;

That the amount of the tax which is not in dispute is Lm

and the appellant has already paid this amount as requested by the Commissloner in the

decision annexed hercto - wh ich payment was made as follows :-

•

•

Thai, in the submission of appell ant , the said grounds are not valid for the

following rel5OIlI: -

Wherefore, the appellan t submits that the aforesai d IIS$CSSment bcamended in the

foUowi ngscnsc, Yiz:-

Signature of the appellant or of his agent

on the ..... ..................... .

Filed by

~cretary o f the Board

of Special Commissioners

• Inse rt here deductions at source, and paym ents of provisional and settlement tax ,

with an indication of dates and receiptS numbers, at appl icable. H.

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