TAXPAYERS WHO are dissatisfied with a decision of the Revenue Commissioner regarding their tax liabilities will now be able to go to the Commissioner of Taxpayer Appeals to have the ruling overturned.
On Tuesday the House of Representatives approved the Revenue Administration Alteration of Laws Order 2002, which will enable the Taxpayer Appeals Department to carry out its functions more effectively.
Any person who is not satisfied with the decision of the Revenue Commissioner has to appeal to the Commissioner of Taxpayer Appeals within 30 days. However, Finance Minister Dr. Omar Davies, who moved the relevant resolution, said the 30-day period could be extended in circumstances such as absence from the island and sickness.
"When this appeal is made, the Commissioner of Taxpayer Appeals has the power to confirm, reduce the amount or vacate the decision complained of. So this Commissioner has the ability to say the ruling stands, it is void or it is reduced," Dr. Davies said. He, however, emphasised that the Commissioner could not increase the amount.
The new measure means that taxpayers will have another chance to appeal to the revenue authorities before going to the Revenue Court. "This review will be readily accessible to all taxpayers at a relatively low cost compared to Court cases," the Finance Minister said. Persons will have 30 days in which to appeal to the Revenue Court after receiving the decision of the Commissioner of Taxpayer Appeals.
However, those taxpayers who choose to go to the Revenue Court directly after an initial ruling by the Revenue Com-missioner, will still be allowed to do so.
Opposition spokesman on Industry and Investment, Karl Samuda, welcomed the new measure which he said was "an extremely useful one, which will give taxpayers a feeling that their views are being heard."
He, however, called for an independent person from outside the civil service to be the Commissioner of Taxpayer Appeals. Dr. Davies responded by saying he would look at how the new structure can be improved to ensure a greater sense of fairplay.
The new measure came out of efforts by the Government to improve the existing framework of the revenue departments under the Tax Administration Reform Project.
Consequently, the Revenue Board was abolished and other new departments, including the Taxpayer Audit and Assessment Department and the Taxpayer Appeals Department, were created.
The Order which was passed by the House amends several pieces of legislation, including the Bauxite Production Levy, the Contractors Levy Act, the Customs Act, the General Consumption Tax Act, the Income Tax Act and the Transfer Tax Act.
