Administrative Review -
- Application to be made to the DG within 30 days of receipt of notice.
- Can extend for 30 days if application is made within 7 days.
Amount to be deposited -
- 100% of the undisputed amount and fine
- 1/4th of the disputed amount and fine
Appeal in Revenue Tribunal
Cases that can be filed -
- Outcome of AR within 35 days
- appeal against decision in section 16 subsections 1,2,3,4 within 35 days. (Basically every offence)
Deposit -
- 100% of undisputed amount
- 50% of undisputed amount and penalty
Amount deposited for Administrative Review shall also be considered.
Published By
Chartered Nepal
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