Bill tabled to improve taxpayer’s appeal
In keeping with recommendations made by the International Monetary Fund (IMF) in 2008, a bill has been tabled in the House of Representatives to have the Taxpayer Appeals Department become an independent entity in the Ministry of Finance and the Public Service.
The bill titled the Revenue Appeals Division provides for the body to conduct appeals relating to revenue liability.
The Taxpayer Appeals Department will report to the financial secretary.
The bill is proposing that a chief technical director dubbed the Commissioner of Revenue Appeals be appointed by the governor general to run the division.
The director is to be supported by at least two deputy commissioners, assistant commissioners, head of legal services and other staff.
The bill further proposes that where a person is aggrieved by the decision of the commissioner, he may appeal to the Revenue Court within 30 days.
However, this appeal must be limited to the grounds stated in the Notice of Appeal submitted to the commissioner under the Revenue Appeals Division Rules, 2014.
The court, however, may allow for the grounds to be amended.
The law places the burden of proving that the decision arrived at was not properly founded or is without merit on the appellant.
- Daraine Luton