Amnesty
24/04/1996
Query
Evidence required to preclude Insepctor from continuing with his enquiries
Decision
The taxpayer relying on section 5 must present a copy of the certificate issued by the Chief Special Collector under section 2(4)(a) or 3(6)(c) of the Waiver of Certain Tax, Interest and Penalties Act 1993
Income Tax
Section 5, WCTI&P, 1993
Origin: RLS Division
File ref:IT962004
12/01/1998
Query
Where there is evidence that taxpayer had not paid the full amount of arrears of tax due under the amnesty, should the Inspector proceed to list the case inaccordance with section 5 WCTI&P Act.
Decision
The Appeal Commissioners should not be asked to rule on a certificate which was known to be or considered to be void. Accordingly, where there was evidence that the taxpayer had not paid the full amount of the arrears due, prima facie the certificate issued by the Chief Special Collector under section2(4) or 3(6)(c) was void and the Inspector should proceed on this basis.
Income Tax
Section 5, WCTI&P, 1993
Origin: RLS Division
File ref:IT982000