TAX APPEALS TRIBUNAL ACT
ARRANGEMENT OF SECTIONS
PART I – PRELIMINARY
Section1. Short title.
2. Interpretation.
PART II – ESTABLISHMENT AND FUNCTIONS OF TAX APPEALS TRIBUNAL
3. Establishment of the Tribunal.4. Membership of the Tribunal.
5. Tenure of office.
6. Oath of office.
7. Secretary to the Tribunal.
8. Expenses and payment of allowances.
9. Arrangement of business.
10. Constitution of a panel.
11. Clerk of the panel.
PART III – APPEALS TO THE TRIBUNAL
12. Appeals to the Tribunal.13. Procedure for appeal.
14. Exemption from the provisions of Cap. 21.
15. Submission of material documents to the Tribunal by the Commissioner.
16. Hearing.
17. Witnesses.
18. Order to stay or affect the implementation of the decision under review.
19. Conflict of interest.
20. Powers of the Tribunal during a proceeding.
21. Contempt of Tribunal.
22. Disobedience of summons to give evidence, etc.
23. Expert evidence.
24. Procedure of the Tribunal.
25. Representation before the Tribunal.
26. Opportunity to make submissions concerning evidence.
27. Discontinuance dismissal or reinstatement of an appeal.
28. Power of the Tribunal where the parties reach agreement.
29. Decisions of the Tribunal.
30. Burden of proof.
31. Enforcement of orders for costs.
32. Appeals to the High Court on decisions of the Tribunal.
PART IV – OFFENCES AND EVIDENCE
33. Offences.34. Liability of employers and officers of corporate bodies.
35. Protection of officers.
36. Disclosure of information
37. General penalty.
38. Evidence.
39. Power of sentence.
40. Power of officers to prosecute.
PART V – CONSEQUENTIAL AMENDMENTS AND SAVINGS
41. Repeal of section 127E of Cap. 472.42. Repeal of sections 82 and 83 of Cap. 470.
43. Repealed.
44. Savings provisions.
SCHEDULE — OATH/AFFIRMATION OF OFFICE BYMEMBERS OF THE TRIBUNAL
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