Procedure on appeal against penalty

(1) Notice of an appeal under section 25 shall– (a) be provided to the competent authority, in writing, before the end of the period 30 days beginning with the date on which notification under section 23 was provided; and Mutual Administrative Assistance (b) set out grounds of appeal. (2) On an appeal under section 25(a) that is notified to the Income Tax Appeal Board, the Income Tax Appeal Board may confirm or cancel the assessment. (3) On appeal under section 25(b) that is notified to the Income Tax Appeal Board, the Income Tax Appeal Board may confirm the assessment or substitute another assessment that the competent authority had power to make. (4) Subject to this section and section 25, the provisions of the Income and Business Tax Act relating to appeals shall apply in relation to appeals under section 25 as they apply in relation to an appeal under that Act. CAP. 55.