§ 92 — Remission, reduction or refund of tax

92.—(1) The Comptroller may remit, wholly or in part, the tax payable by any person on the ground of poverty.(2) The Minister may at any time, in his or her discretion and subject to such conditions as the Minister may impose, remit, reduce or refund, wholly or in part, the tax that is or will be payable or that is paid by any person.

(2A) The Minister may, by order in the Gazette, remit, reduce or refund, wholly or in part, the tax that is or will be payable or that is paid by any class of persons, subject to such conditions as the Minister may specify in the order.

(2B) Where the Minister is satisfied that a person to whom a remission, reduction or refund of tax is granted fails to comply with any condition imposed under subsection (2) or (2A) (whether a condition precedent or condition subsequent), an amount equal to the amount of tax so remitted, reduced or refunded is recoverable as a debt due to the Government.

(2C) The amount recoverable under subsection (2B) is payable at the place stated in a notice served by the Comptroller on the person within one month after the service of the notice.

(2D) The Comptroller may, in his or her discretion and subject to such terms and conditions (including the imposition of interest) as the Comptroller may impose, extend the time limit within which payment is to be made.

(2E) Sections 86(1) to (6), 87(1) and (2), 89, 90 and 91 apply to the collection and recovery by the Comptroller of the amount recoverable under subsection (2B) and any interest imposed under subsection (2D) as they apply to the collection and recovery of tax.

(3) [Deleted by Act 19 of 2013]

(4) The Minister may make rules for the purpose of giving effect to this section.

—(1) The Comptroller may remit, wholly or in part, the tax payable by any person on the ground of poverty.

(2) The Minister may at any time, in his or her discretion and subject to such conditions as the Minister may impose, remit, reduce or refund, wholly or in part, the tax that is or will be payable or that is paid by any person.

(2A) The Minister may, by order in the Gazette, remit, reduce or refund, wholly or in part, the tax that is or will be payable or that is paid by any class of persons, subject to such conditions as the Minister may specify in the order.

(2B) Where the Minister is satisfied that a person to whom a remission, reduction or refund of tax is granted fails to comply with any condition imposed under subsection (2) or (2A) (whether a condition precedent or condition subsequent), an amount equal to the amount of tax so remitted, reduced or refunded is recoverable as a debt due to the Government.

(2C) The amount recoverable under subsection (2B) is payable at the place stated in a notice served by the Comptroller on the person within one month after the service of the notice.

(2D) The Comptroller may, in his or her discretion and subject to such terms and conditions (including the imposition of interest) as the Comptroller may impose, extend the time limit within which payment is to be made.

(2E) Sections 86(1) to (6), 87(1) and (2), 89, 90 and 91 apply to the collection and recovery by the Comptroller of the amount recoverable under subsection (2B) and any interest imposed under subsection (2D) as they apply to the collection and recovery of tax.

(3) [Deleted by Act 19 of 2013]

(4) The Minister may make rules for the purpose of giving effect to this section.