Gov’t To Set Up New Entity To Hear Tax Appeals

Minister of Justice, Senator the Hon. Mark Golding, says the appeals process to be carried out by a new entity to be established by the Government, will be a “win-win” undertaking for taxpayers.

“It is an administrative procedure which many taxpayers benefit from already, and will continue to use,” Senator Golding said, as he closed the debate on the Revenue Appeals Division Act, 2015, in the Senate on May 22.

The Bill seeks to establish a separate division within the Finance and Planning Ministry to hear appeals from aggrieved taxpayers in relation to their revenue liability. It was passed with one amendment.

“This is the proposal which I believe is in accordance with best practice and the important point is, the taxpayers have the right, if they don’t want to use this procedure, they don’t have to. It is voluntary. They can go straight to the revenue court if they wish and if they go through this procedure and they are unhappy with the outcome, they can go to the revenue court,” he explained.

The new entity, which will replace the Taxpayer Appeals Department, will be headed by a Chief Technical Director, who will be known as the Commissioner.

There will also be at least two Deputy Commissioners, Assistant Commissioners, a head of legal services and other officers as deemed fit for the efficient operation of the division.

The creation of the division is expected to avoid the cost of lengthy delays arising from litigation in the Revenue Court.

The Bill prescribes the functions and management structure of the Revenue Appeals Division and also establishes its business processes.

It outlines the manner in which an appeal may be initiated, conducted and determined, and provides for offences and penalties for parties who obstruct the appeals process.