Application for review of assessment

—(1) A person may, by notice, apply to the Director General for a review of an assessment if that person disputes or objects to an assessment. (2) A notice for review of an assessment filed under sub- section (1) shall– (a) be filed within fifteen days of the notice of (b) state the grounds on which the assessment is disputed. (3) Notwithstanding sub-section (2)(a), a person may apply to the Director General for an extension of time to file a notice for review of an assessment. (4) The Director General may grant an extension of time to file a notice for review of an assessment, if the Director (a) considers it reasonable in the circumstances; and (b) is satisfied that the applicant was unable to file the notice within the time prescribed under sub-section (2)(a) because the applicant was– (i) absent from the country; (ii) sick; or (iii) any other reasonable cause. (5) On receipt of a notice of review, the Director General may– (a) require the person concerned to40 CAP. 51 Tax Administration and Procedure (i) furnish such particulars as the Director General may deem necessary with respect to the tax liability of the person assessed; and (ii) produce all books or other documents in the person’s custody or control relating to such tax liability; and (b) summon any person who the Director General thinks is able to give evidence respecting the assessment to attend before him and may examine such person on oath or otherwise. (6) The Director General shall give to the person, so requesting the review, notice of the Director General’s decision upon the review, which may include confirmation, amendment, or vacation of the assessment. (7) Either party to an application for review may be represented by Counsel or by an accountant. (8) The onus of proving that the assessment made by the Director General is excessive shall be on the applicant. (9) The proceedings relating to a review under this section shall be held in camera.