§ 76 — Service of notices of assessment and revision of assessment

76.—(1) The Comptroller must cause each person assessed to tax to be served, in accordance with section 8(1), with —(a)

where tax is payable, a notice stating the amount of the person’s chargeable income together with the amount of tax payable and the place at which such payment should be made; or

(b)

where no tax is payable, a notice to that effect,

and in either case the Comptroller must inform the person assessed to tax of the person’s rights under subsections (2) and (3) and (if applicable) the person’s duty under subsection (8).

(2) If any person disputes the assessment, the person may apply to the Comptroller, by written notice of objection, to review and to revise the assessment made upon the person.

(2A) If the objection is made to any assessment, being one which —(a)

is made on or after 20 December 2011; and

(b)

amends a previous assessment in any particular,

then a person’s right to object to the assessment is limited to a right to object against the amendment in respect of, or matters relating to, that particular.

(2B) In subsection (2A), the reference to an assessment which amends a previous assessment in any particular includes one which amends the amount of unabsorbed losses, allowances or donations in that previous assessment that may be carried forward but the tax payable remains nil.

(3) Such application must state precisely the grounds of the person’s objections to the assessment and must be made within —(a)

if the person is a company and the notice of assessment is served on the person on or after 1 January 2014, 2 months; or

(b)

in any other case, 30 days,

from the date of the service of the notice of assessment.

[34/2016]

(4) The Comptroller upon being satisfied that, owing to absence, sickness or other reasonable cause, the person disputing the assessment was prevented from making the application within the period referred to in subsection (3), must extend the period as may be reasonable in the circumstances.

(5) On receipt of the notice of objection mentioned in subsection (2), the Comptroller may —(a)

require the person giving the notice of objection to furnish such particulars as the Comptroller may consider necessary with respect to the person’s income assessed and to produce all books or other documents in the person’s custody or under the person’s control relating to such income; and

(b)

summon any person who the Comptroller thinks is able to give evidence respecting the assessment to attend before the Comptroller and may examine that person on oath or otherwise.

(6) In the event of any person who has objected to an assessment made upon that person —(a)

agreeing with the Comptroller as to the amount at which that person is liable to be assessed, the assessment must be amended accordingly, and notice of the revised assessment must be served upon that person; or

(b)

failing to agree with the Comptroller as to the amount at which that person is liable to be assessed, the Comptroller must give that person notice of refusal to amend the assessment and may revise the assessment to such amount as the Comptroller may determine, according to the best of the Comptroller’s judgment, and the Comptroller must give that person notice of the revised assessment and of the tax payable, or the amount of refund of tax (as a result of the operation of section 46) or unabsorbed allowances, losses or donations, together with notice of refusal to amend the revised assessment.

(7) Wherever requisite, any reference in this Act to an assessment or an additional assessment includes a reference to an assessment or additional assessment as revised under subsection (6)(b).

(8) If any incorrect information appears in a notice of assessment for any year of assessment served on a person who is exempted from the liability to furnish a return under section 62(2), the person must, within 30 days from the date of service of the notice or such extended time as the Comptroller may allow, inform the Comptroller by written notice —(a)

if the incorrect information relates to any understatement or omission of income, of the correct amount of income from every source for that year of assessment; or

(b)

if the incorrect information relates to any deduction or relief which is excessive or which is wrongly granted, of the correct amount of deduction or relief for that year of assessment or the fact that the deduction or relief is wrongly granted, as the case may be.

(9) The Minister may, by rules made under section 7, substitute a longer period for a period in subsection (3) or (8) for all persons or cases, any class of persons or cases, or any person or case, and subsection (3) or (8) (as the case may be) applies accordingly to all persons or cases, the class of persons or cases, or the person or case.[34/2016]

(10) The rules mentioned in subsection (9) may —(a)

provide that the substitute period applies only if such conditions as may be specified in the rules are satisfied; and

(b)

prescribe different substitute periods for different persons or cases and classes of persons or cases.[34/2016]

—(1) The Comptroller must cause each person assessed to tax to be served, in accordance with section 8(1), with —(a)

where tax is payable, a notice stating the amount of the person’s chargeable income together with the amount of tax payable and the place at which such payment should be made; or

(b)

where no tax is payable, a notice to that effect,

and in either case the Comptroller must inform the person assessed to tax of the person’s rights under subsections (2) and (3) and (if applicable) the person’s duty under subsection (8).

(2) If any person disputes the assessment, the person may apply to the Comptroller, by written notice of objection, to review and to revise the assessment made upon the person.

(2A) If the objection is made to any assessment, being one which —(a)

is made on or after 20 December 2011; and

(b)

amends a previous assessment in any particular,

then a person’s right to object to the assessment is limited to a right to object against the amendment in respect of, or matters relating to, that particular.

(2B) In subsection (2A), the reference to an assessment which amends a previous assessment in any particular includes one which amends the amount of unabsorbed losses, allowances or donations in that previous assessment that may be carried forward but the tax payable remains nil.

(3) Such application must state precisely the grounds of the person’s objections to the assessment and must be made within —(a)

if the person is a company and the notice of assessment is served on the person on or after 1 January 2014, 2 months; or

(b)

in any other case, 30 days,

from the date of the service of the notice of assessment.

[34/2016]

(4) The Comptroller upon being satisfied that, owing to absence, sickness or other reasonable cause, the person disputing the assessment was prevented from making the application within the period referred to in subsection (3), must extend the period as may be reasonable in the circumstances.

(5) On receipt of the notice of objection mentioned in subsection (2), the Comptroller may —(a)

require the person giving the notice of objection to furnish such particulars as the Comptroller may consider necessary with respect to the person’s income assessed and to produce all books or other documents in the person’s custody or under the person’s control relating to such income; and

(b)

summon any person who the Comptroller thinks is able to give evidence respecting the assessment to attend before the Comptroller and may examine that person on oath or otherwise.

(6) In the event of any person who has objected to an assessment made upon that person —(a)

agreeing with the Comptroller as to the amount at which that person is liable to be assessed, the assessment must be amended accordingly, and notice of the revised assessment must be served upon that person; or

(b)

failing to agree with the Comptroller as to the amount at which that person is liable to be assessed, the Comptroller must give that person notice of refusal to amend the assessment and may revise the assessment to such amount as the Comptroller may determine, according to the best of the Comptroller’s judgment, and the Comptroller must give that person notice of the revised assessment and of the tax payable, or the amount of refund of tax (as a result of the operation of section 46) or unabsorbed allowances, losses or donations, together with notice of refusal to amend the revised assessment.

(7) Wherever requisite, any reference in this Act to an assessment or an additional assessment includes a reference to an assessment or additional assessment as revised under subsection (6)(b).

(8) If any incorrect information appears in a notice of assessment for any year of assessment served on a person who is exempted from the liability to furnish a return under section 62(2), the person must, within 30 days from the date of service of the notice or such extended time as the Comptroller may allow, inform the Comptroller by written notice —(a)

if the incorrect information relates to any understatement or omission of income, of the correct amount of income from every source for that year of assessment; or

(b)

if the incorrect information relates to any deduction or relief which is excessive or which is wrongly granted, of the correct amount of deduction or relief for that year of assessment or the fact that the deduction or relief is wrongly granted, as the case may be.

(9) The Minister may, by rules made under section 7, substitute a longer period for a period in subsection (3) or (8) for all persons or cases, any class of persons or cases, or any person or case, and subsection (3) or (8) (as the case may be) applies accordingly to all persons or cases, the class of persons or cases, or the person or case.[34/2016]

(10) The rules mentioned in subsection (9) may —(a)

provide that the substitute period applies only if such conditions as may be specified in the rules are satisfied; and

(b)

prescribe different substitute periods for different persons or cases and classes of persons or cases.[34/2016]