Appeal to Board

—(1) A person assessed may appeal in writing to the Board on any of the following grounds– (a) that the person is aggrieved by a decision of the Director General on review under the provisions of section 38; or (b) that the person has served on the Director General a notice requesting a review under section 38 and the Director General has not served notice of the Director General’s decision within thirty days of the date on which the review was requested. 42 CAP. 51 Tax Administration and Procedure (2) For the purposes of an appeal under sub-section (1)(b), the Director General shall be considered to have confirmed the original assessment. (3) All appeals to the Board under this section shall be heard, as far as practicable, within a period not exceeding ninety days of the notice of appeal. (4) On an appeal against an assessment made to the Board, the onus of proving that the assessment complained of is excessive shall be on the appellant. (5) On receipt of a notice of appeal, a meeting of the Board shall be summoned to hear the appeal of the person assessed, and the Board may– (a) require the person assessed and the Director General to furnish such particulars as the Board may think necessary in order to ascertain the tax liability; (b) require the person assessed and the Director General to produce all books or other documents in their custody or under their control relating to such tax liability; (c) summon any person the Board thinks is able to give evidence respecting the assessment to attend before the Board; or (d) examine, either on oath or otherwise, the person assessed, the Director General, and any other person attending before them, except the clerk, agent, or other person confidentially employed in the affairs of the person assessed, by whom evidence is to be given. (6) When the Board has heard the appeal and determined the amount of the tax payableTax Administration and Procedure CAP. 51 43 (a) any necessary amendment shall be made in the amount assessed by the Director General, reducing it by the amount overcharged or increasing it by the amount undercharged; and (b) notice of the amount of tax or the amount of refund, if any, payable shall be served upon the person assessed and that amount of tax or refund shall, subject to section 41(1), be the tax payable or refundable. (7) The Board shall add interest to any amount determined by it to be payable or refundable pursuant to Part VII. (8) Subject to sub-section (9) – (a) a notice of appeal to be sent under sub-section (l)(a) shall be sent within twenty- one days from the date of service of the notice of the Director General’s decision on review under section 38; and (b) a notice of appeal to be sent under sub-section (l)(b) shall be sent within sixty days from the date of service of the notice of assessment. (9) A person may apply to the Board for an extension of time to appeal an assessment if that person was unable to– (a) apply to the Director General for a review or revision of an assessment within the time prescribed in section 38(2); or (b) serve a notice of appeal on the Board within the time prescribed in sub-section (8). (10) The Board may grant an extension of time under sub- section (9) if the Board— 44 CAP. 51 Tax Administration and Procedure (a) considers it reasonable in the circumstances; and (b) is satisfied that the applicant was unable to apply for a review of an assessment within the time prescribed in section 38(2) or serve notice of appeal within the time prescribed in sub-section (8) because the applicant was– (i) absent from the country; (ii) sick; or (iii) any other reasonable cause. (11) Wherever by this Act or any other tax law or statutory instrument a discretion is conferred on the Director General, that discretion may be exercised by the Board on hearing an appeal against an assessment. (12) The Board shall provide a written statement of its decision, including– (a) a summary of the evidence; (b) its finding of the facts; and (c) its conclusions.