TAX APPEALS COMMISSION ACT

Arrangement of Sections

1. Short title.

2. Establishment of the Tax Appeals Commission and its composition.

3. Secretary to the Commission.

4. Panel of Legal Advisors.

5. Meetings of Members of the Commission and the Panel.

6. Remuneration of the Members of the Commission and the Panel.

7. Right to appeal to the Commission against the determination given under any law specified in the Schedules.

8. Procedure for preferring an appeal.

9. The hearing of the appeal.

10. Determination of appeals by the Commission.

11. Costs to be recovered with assessment if Commission does not reduce or annul the assessment.

11A. Appeals on a question of law to the Court of Appeal.

12. No suit or prosecution to lie.

12A. Rules.

13. Repeals.

13A. Interpretation.

14. Sinhala text to prevail in case of inconsistency.

SCHEDULES

23 of 2011,

4 of 2012,

20 of 2013.

AN ACT to provide for the Constitution of a Tax Appeals Commission; to Specify the powers of such Commission and the procedure to be followed in hearing and disposing of such Appeals; and to provide for matters connected therewith or incidental thereto.

[Date of Commencement: 31st March, 2011]

1. Short title.

This Act may be cited as the Tax Appeals Commission Act.

2. Establishment of the Tax Appeals Commission and its composition.

(1) There shall be established a Commission to be called and known as the Tax Appeals Commission (hereinafter referred to as "the Commission”) which shall charged with the responsibility of hearing all appeals in respect of matters relating to imposition of any tax, levy, charge, duty or penalty.

[S 2(1) am by s 2(1) of Act 4 of 2012.]

(2) The Commission shall comprise not more than nine members three of whom shall be appointed from amongst retired Judges of the Supreme Court or the Court of Appeal and six other members from amongst persons who have wide knowledge of, and have gained eminence in the fields of Taxation, Finance and Law, by the Minister to whom the subject of Finance is assigned. One of the members shall be appointed as the Chairman of the Commission by the Minister.

[S 2(2) am by s 2(2) of Act 4 of 2012;
s 2(1) of Act 20 of 2013.]

(2A) The Chairman of the Commission shall constitute three panels comprising three members each, from among the members appointed under subsection (2) one of whom shall be a Judge as specified in subsection (2) to hear and determine any matter before the Commission.

[S 2(2A) ins by s 2(2) of Act 20 of 2013.]

(3) Every member of the Commission shall hold office for a term not exceeding three years, and shall be eligible for reappointment.

(4) Where any member of the Commission appointed under subsection (2) is unable to perform his functions under this Act due to ill health, absence from Sri Lanka or any other reason, the Minister may having regard to the provisions of subsection (2), appoint another member in his place. Any member so appointed shall hold office for the unexpired period of the term of office of the member whom he succeeds.

[S 2(4) ins by s 2(3) of Act 4 of 2012.]

3. Secretary to the Commission.

There shall be a Secretary to the Commission who shall be appointed by the Minister in charge of the subject of Finance.

4. Panel of Legal Advisors.

(1) The Minister shall appoint a Panel of Legal Advisors (hereinafter referred to as the "Panel”) comprising not more than ten persons, who have gained eminence in the field of Law, for the purpose of assisting the Commission in the exercise, performance and discharge of powers, duties and functions under this Act.

(2) Not less than two members of the panel shall be nominated by the Commission to attend the hearings of the Commission and assist in the progress of the appeal proceedings and investigations if any, before such Commission.

[S 4(2) am by s 3 of Act 4 of 2012.]

5. Meetings of Members of the Commission and the Panel.

At the request of the Chairman, the Secretary to the Commission shall summon once a month a meeting of all the members of the Commission and the Panel. The quorum for such meeting shall be seven members.

[S 5 am by s 3 of Act 20 of 2013.]

6. Remuneration of the Members of the Commission and the Panel.

The members of the Commission and the Panel shall be remunerated in such amount as shall be determined by the Minister.

7. Right to appeal to the Commission against the determination given under any law specified in the Schedules.

(1) A person who is aggrieved by the determination—

(a) of the Commissioner-General of Inland Revenue appointed in terms of the Inland Revenue Act, (hereinafter referred to as the "Commissioner-General”) given in respect of any matter relating to imposition of any tax, levy, charge, duty or penalty under the provisions of any of the enactments specified in Column I of Schedule I, or Schedule II to this Act; or

(b) of the Director-General of Customs (hereinafter referred to as the "Director-General”) given in respect of any matter specified in subsection (1A) of section 10 of the Customs Ordinance,

may appeal to the Commission in accordance with the provisions hereinafter set out:

Provided that, every person who wishes to appeal to the Commission under paragraph (a) shall, at the time of making of such appeal, be required to pay into a special account which shall be opened and operated by the Commission for such purpose, an amount—

(a) as is equivalent to ten per centum which is non-refundable; or

(b) as is equivalent to twenty five per centum which is refundable subject to subsection (1A) of this section or a bank guarantee for the equivalent amount which shall remain valid until the appeal is determined by the Commission,

of the sum as assessed by the Commissioner-General as being payable by such person as tax, levy, charge, duty or penalty under any of the said enactments and which assessment is the subject of the appeal.

[S 7(1) subs by s 4(1) of Act 20 of 2013.]

(1A) —

(a) The amount referred to in paragraph (a) or (b) of the proviso to subsection (1), as the case may be, shall be transferred to the Commissioner-General upon the determination of the respective appeal to which such amount is applicable and which shall be set off against the sum as assessed by the Commissioner-General as being payable by such person as tax, levy, charge, duty or penalty under any of the said enactments and which assessment is the subject of the appeal;

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