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Contents

Long Title

Part I PRELIMINARY

Part II ADMINISTRATION

Part III IMPOSITION OF INCOME TAX

Part IV EXEMPTION FROM INCOME TAX

Part V DEDUCTIONS AGAINST INCOME

Part VI CAPITAL ALLOWANCES

Part VII ASCERTAINMENT OF CERTAIN INCOME

Part VIII ASCERTAINMENT OF STATUTORY INCOME

Part IX ASCERTAINMENT OF ASSESSABLE INCOME

Part X ASCERTAINMENT OF CHARGEABLE INCOME AND PERSONAL RELIEFS

Part XI RATES OF TAX

Part XII DEDUCTION OF TAX AT SOURCE

Part XIII ALLOWANCES FOR TAX CHARGED

Part XIV RELIEF AGAINST DOUBLE TAXATION

Part XV PERSONS CHARGEABLE

Husband and wife

Trustees, agents and curators

Part XVI RETURNS

Part XVII ASSESSMENTS AND OBJECTIONS

Part XVIII APPEALS

Part XIX COLLECTION, RECOVERY AND REPAYMENT OF TAX

Part XX OFFENCES AND PENALTIES

Part XXA Exchange of information under avoidance of double taxation arrangements and exchange of information arrangements

Part XXB INTERNATIONAL AGREEMENTS TO IMPROVE TAX COMPLIANCE

Part XXI MISCELLANEOUS

FIRST SCHEDULE Institution, authority, person or fund exempted

SECOND SCHEDULE Rates of tax

THIRD SCHEDULE

FOURTH SCHEDULE Name of bond, securities, stock or fund

FIFTH SCHEDULE Child relief

SIXTH SCHEDULE Number of years of working life of asset

SEVENTH SCHEDULE Advance rulings

EIGHTH SCHEDULE Information to be included in a request for information under Part XXA

Legislative History

Comparative Table

Comparative Table

 
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Board of Review
78.
—(1)  For the purpose of hearing appeals in the manner hereinafter provided, there shall be a Board of Review (referred to in this Part as the Board) consisting of not more than 30 members appointed from time to time by the Minister.
(2)  Members of the Board shall hold office for such period as may be determined by the Minister and shall be eligible for re‑appointment.
(3)  The Minister may at any time remove any member of the Board from office without assigning any reason.
(4)  A member may resign his office by notice in writing to the Minister.
(5)  The Minister may appoint from amongst the members of the Board —
(a)
a Chairman of the Board; and
(b)
such number of Deputy Chairmen of the Board as the Minister thinks fit.
(6)  No person may be appointed as Chairman of the Board or Deputy Chairman of the Board unless he is either qualified to be a District Judge or is an accountant.
(7)  Meetings of the Board shall be presided by —
(a)
the Chairman of the Board;
(b)
in the absence of the Chairman of the Board —
(i)
where there is only one Deputy Chairman of the Board present, the Deputy Chairman; and
(ii)
where there is more than one Deputy Chairman of the Board present, such Deputy Chairman as may be chosen by the Deputy Chairmen present; and
(c)
where neither the Chairman of the Board nor any Deputy Chairman of the Board is present, such member of the Board as may be chosen by the members present.
(8)  The Minister may appoint a secretary or secretaries to the Board and such other officers and employees of the Board as may be necessary.
(9)  All the powers, functions and duties of the Board may be exercised, discharged and performed by any committee of the Board consisting of not less than 3 members of the Board, at least one of whom shall be the Chairman of the Board or a Deputy Chairman of the Board.
(10)  Any act, finding or decision of any such committee shall be deemed to be the act, finding or decision of the Board.
(11)  The secretary shall, from time to time, summon such members of the Board as may be nominated by the Chairman to constitute a committee of the Board for the purposes of giving effect to the provisions of this Part, and it shall be the duty of such members to attend at the times and places specified in the summons.
(12)  Meetings of a committee shall be presided by —
(a)
where the Chairman of the Board is a member of the committee, the Chairman;
(b)
where the Chairman of the Board is not a member of the committee and —
(i)
there is only one Deputy Chairman of the Board on the committee, the Deputy Chairman; or
(ii)
there is more than one Deputy Chairman of the Board on the committee, such Deputy Chairman as the Chairman may determine.
(13)  Where the Chairman of the Board or any Deputy Chairman of the Board, as the case may be, is absent from any meeting of a committee at which he ought under subsection (12) to be presiding, the meeting shall be presided by —
(a)
where there is only one Deputy Chairman who is a member of the committee present, the Deputy Chairman;
(b)
where there is more than one Deputy Chairman who is a member of the committee present, such Deputy Chairman as may be chosen by the Deputy Chairmen present; and
(c)
where there is no Deputy Chairman who is a member of the committee present, such member of the Board as may be chosen by the members present.
(14)  All matters coming before the Board or a committee of the Board at any sitting thereof shall be decided by a majority of votes of the members of the Board present, and, in the event of an equality of votes, the Chairman of the Board, the Deputy Chairman of the Board or such other member as may be presiding, as the case may be, shall have a second or casting vote.
(15)  Members of the Board shall be entitled to receive such remuneration and such travelling and subsistence allowances as the Minister may determine.
(16)  The Minister may make regulations —
(a)
prescribing the manner in which appeals shall be made to the Board;
(b)
prescribing the procedure to be adopted by the Board in hearing appeals and the records to be kept by the Board;
(c)
prescribing the places where and the times at which appeals shall be heard by the Board;
(d)
prescribing the fees to be paid in respect of any appeal under this Part;
(e)
prescribing a scale of costs in respect of appeals to the Board; and
(f)
generally for the better carrying out of the provisions of this Part.