Chapter 21 Review and Appeal

Section 114 : Decisions subject to administrative review, and procedures there for

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1) For purposes of this Act, the following decisions may be subject to administrative review:

a) Advance ruling issued by the Department pursuant to Section 76,

1a1) Decision or order made pursuant to sub-section(8) of Section 90,

b) Estimate made by the Department on, or decision made by it to estimate, the estimated tax payable by any person, pursuant to sub-section (7) of Section 95,

c) Decision made by the Department to order any person to submit the income return pursuant to sub-section (5) of Section 96 or Section 97,

d) Decision made by the Department on any application made by any person for the extension of the time limit for submission of the income return pursuant to Section 98,

e) Assessment of tax payable by any person for any income year pursuant to Section 100 or 101 or assessment of auction expenses referred to in sub-section(5) of Section 105 or assessment of the fees and interest payable by any person pursuant to Section 122,

f) Notice given by the Department requiring to set aside the amounts as receivable by any person as a recipient, pursuant to sub-section (2) of Section 108,

g) Decision made by the Department to order any person who holds money payable to the person in arrear of tax to pay the same to the Department pursuant to sub-section (1) of Section 109,

h) Decision made by the Department to order any person to pay tax of any person due and payable on behalf of a non-resident person pursuant to sub-section (1) of Section 110,

i) Decision made by the Department on any application made by any person for the refund of tax pursuant to sub-section (5) of Section 113, and

j) Decision made by the Department on any application made by any person for the extension of the time limit for filing a complaint pursuant to sub-section (3) of Section 115.

2) In spite of any decision made by the Department on the matters mentioned in clauses (d), (i) and (j) of sub-section (1), if the Department does not give a notice of the decision to the applicant within thirty days after the making of the application pursuant to Section 98, sub-section (3) of Section 113 or sub-section (3) of Section 115, the decision may be subject to administrative review as if it were a decision to reject the application.

3) If the applicant does receive a notice of the decision within the time limit referred to in sub-section (2) and registers information thereof with the Department, the decision made by the Department to reject the application mentioned in that sub-section and notice thereof shall be deemed to have been served on that person on that date.

1 Inserted by the Financial Act, 2075.

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