Administrative Review
Application is to be Submitted to IRD within 30 days of receipt of notice of decision by the taxpayer.
For extension, apply within 7 days to IRD, IRD may extend by 30 days.
Deposit - 100% of undisputed Amount and Fine + 1/4th of Disputed amount and fine
Extra Provisions -
- The decision taken by the tax officer w.r.t amended assessment or jeopardy assessment shall not be stayed until IRD gives such notice
- Evidences not considered by the tax officer may be presented in the application
- in addition, details regarding objections, circulars, court decisions, shall also be mentioned if not considered at the time of decision by the tax officer.
Appeal to the Revenue Tribunal
Appeal may be filed with the R.T if the applicant is unsatisfied with the decision of AR. or the department doesn't give decision within 60 days. Decision of DG may directly be challenged in the Revenue Tribunal without going for A.R.
The applicant has to register the copy of the appeal with the Department within 15 days.
Decision of A.R shall not be stayed.
Deposit - 100% of Undisputed amount of assessed tax + 50% of the disputed tax amount and amount of charge and fine.
Published By
Chartered Nepal
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