Uganda Act or statute

Parliament of Uganda

Tax Appeals Tribunals Act

Jurisdiction: Uganda
Structure: 43 provisions
Citation: Chapter 341
Dates: As at 31 Dec 2023

More statute details

Dates: As at 31 Dec 2023

Source attribution: Source: Uganda Legal Information Institute

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Purpose and legislative effect

“Provides definitions of key terms used in the Act (for example: applicant, chairperson, currency point, decision maker, member, Minister, objection decision, proceeding, registrar, tax, taxation decision, taxing Act, and tribunal).”

Provides definitions of key terms used in the Act (for example: applicant, chairperson, currency point, decision maker, member, Minister, objection decision, proceeding, registrar, tax, taxation decision, taxing Act, and tribunal). A tribunal member who has any interest that could conflict with their functions must disclose it to the parties; unless all parties consent, the member must not take part in the proceeding or exercise related review powers. Establishes the tax appeals tribunals; each tribunal must have a chairperson and eight other members, and at least forty percent of tribunal members must be women. The Minister must, in consultation with the chairperson of the Judicial Service Commission, appoint the chairperson of a tribunal. The Minister must appoint the other members of a tribunal.

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Interpretation - Interpretation

Section 1

Organisation of tribunals - Arrangement of business

The chairperson must give directions about how the tribunal's business is arranged, where it may sit, and its procedures, and must determine hearing times and places to allow applicants reasonable opportunity to appear with minimal inconvenience and expense.

Section 12

Review by tribunals of taxation decisions - Powers of tribunal

The tribunal has powers similar to the High Court for hearings and may receive evidence, administer interrogations, order costs, and order remedies; persons summoned or interrogated must give evidence or reply truthfully.

Section 22

Management of tribunals - Registrar of tribunal

A registrar has specified powers (including hearing interlocutory applications, taxing bills of costs, and mediating matters) and may assist the chairperson; the chairperson may give directions to the registrar.

Section 33

Miscellaneous - Power to amend Schedule

The Minister may, by statutory instrument and with Cabinet approval, amend the Schedule to this Act.

Section 43

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Showing 43 of 43 provisions

Provision 34Offence 5Commencement 2Interpretation

Part I

Interpretation

§ 1Interpretation - InterpretationInterpretation

Section Interpretation Section In this Act, unless the context otherwise requires— “ applicant ” means a person who has made an application to a tribunal for— (a) review of a taxation decision ; (b) an extension of time under section 16(2) ; or (c) reinstatement of an application under section 26(4) ; “ chairperson ” means the chairperson of a tribunal appointed under section 3 ; “ currency point ” has the value assigned to it in the Schedule to this Act; “ decision maker ” is the person who holds the office which has general administration of a taxing Act under which a taxation decision has been made; “ member ” means a member of a tribunal ; “ Minister ” means the Minister responsible for finance; “ objection decision ” means a taxation decision made in respect of a taxation objection; “ proceeding ”, in relation to a tribunal , means— (a) an application to a tribunal for review of a taxation decision ; (b) an application to a tribunal for an extension of time under section 16(2) ; or (c) an application to a tribunal for reinstatement of an application under section 26(4) ; “ registrar ” means the registrar of a tribunal ; “ tax ” includes duty, rate, levy or other imposition; “ taxation decision ” means any assessment, determination, decision or notice; “ taxing Act ” means any Act which imposes a tax ; “ tribunal ” means a tax appeals tribunal established by this Act and, in relation to a proceeding , means a tax appeals tribunal established as constituted for the purposes of the proceeding . For the purposes of this Act, where a taxing Act provides that a person dissatisfied with a taxation decision may object against the decision, such an objection is referred to as a “taxation objection”.

Section 1Verify source

Part II

Establishment of tax appeals tribunals

§ 10Establishment of tax appeals tribunals - Disclosure of interestProvision

A tribunal member who has any interest that could conflict with their functions must disclose it to the parties; unless all parties consent, the member must not take part in the proceeding or exercise related review powers.

Section Disclosure of interest Section Where a member is, or is to be, a member of the tribunal as constituted for the purposes of a proceeding and the member has any interest, pecuniary or otherwise, that could conflict with the proper performance of the member ’s functions, the member shall disclose the interest to the parties to the proceeding and, except with the consent of all the parties to the proceeding , the member shall not take part in the proceeding or exercise any powers in relation to the review by a tribunal of the taxation decision to which the proceeding relates.

Section 10Verify source

§ 2Establishment of tax appeals tribunals - Establishment of tax appeals tribunalsProvision

Establishes the tax appeals tribunals; each tribunal must have a chairperson and eight other members, and at least forty percent of tribunal members must be women.

Section Establishment of tax appeals tribunals Section There are established tribunals to be known as the tax appeals tribunals. A tribunal shall consist of a chairperson and eight other tribunal members appointed in accordance with this Act. At least forty percent of the members of the tribunal shall be women.

Section 2Verify source

§ 3Establishment of tax appeals tribunals - Appointment of chairperson of tribunalProvision

The Minister must, in consultation with the chairperson of the Judicial Service Commission, appoint the chairperson of a tribunal.

Section Appointment of chairperson of tribunal Section The Minister , in consultation with the chairperson of the Judicial Service Commission, shall appoint the chairperson of a tribunal . A person is not qualified to be appointed chairperson of a tribunal unless he or she is qualified to be appointed a judge of the High Court.

Section 3Verify source

§ 4Establishment of tax appeals tribunals - Appointment of other members of tribunalProvision

The Minister must appoint the other members of a tribunal.

Section Appointment of other members of tribunal Section The other members of a tribunal shall be appointed by the Minister . A member of a tribunal shall be appointed on a part-time or full time basis.

Section 4Verify source

§ 5Establishment of tax appeals tribunals - Qualifications for appointmentOffence

People may be appointed as tribunal members only if they have high moral character and proven integrity and have not been convicted of offences involving moral turpitude; tribunal members must be qualified in taxation, finance, accounting or law; and tribunal members may not be officers of the Uganda Revenue Authority or civil servants.

Section Qualifications for appointment Section A person may only be appointed as a member of a tribunal if the person— is of high moral character and proven integrity; and has not been convicted of any offence involving moral turpitude. A member of a tribunal shall be a person qualified in taxation, finance, accounting or law. No member of a tribunal may be an officer of the Uganda Revenue Authority or a civil servant.

Section 5Verify source

§ 6Establishment of tax appeals tribunals - Term of appointmentProvision

The chairperson and members of a tribunal shall hold office for a term of three years and are eligible for re-appointment.

Section Term of appointment Section The chairperson shall hold office for a term of three years and is eligible for re-appointment. Subject to this Act, a member of a tribunal shall hold office for a term of three years and is eligible for re-appointment.

Section 6Verify source

§ 7Establishment of tax appeals tribunals - Conditions of appointmentProvision

Members of a tribunal hold office on prescribed terms and conditions (including pay and allowances); if a judge is appointed chairperson this does not affect their tenure, rank, pay or other rights, and service as chairperson counts as service as a judge.

Section Conditions of appointment Section Subject to this Act, a member of a tribunal holds office on such terms and conditions as are prescribed, including terms and conditions relating to remuneration and allowances. The appointment of a judge as chairperson shall not affect his or her tenure of office as a judge, or his or her rank, title, status, precedence, salary and allowances, or other rights or privileges as the holder of the office of judge of the courts of judicature and, for all purposes, his or her service as chairperson shall be taken to have been service as holder of the office of such a judge.

Section 7Verify source

§ 8Establishment of tax appeals tribunals - Oath of officeProvision

A person appointed as a member of a tribunal must, before assuming office duties, take and subscribe the oath of allegiance and the judicial oath set out in the Fourth Schedule to the Constitution.

Section Oath of office Section A person who is appointed as a member of a tribunal shall, before assuming the duties of his or her office, take and subscribe the oath of allegiance and the judicial oath in the Fourth Schedule to the Constitution .

Section 8Verify source

§ 9Establishment of tax appeals tribunals - Termination of appointmentProvision

The Minister must remove a tribunal member if a committee (appointed under subsection (5)) recommends removal; the Minister must appoint such a committee if satisfied removal should occur; the Minister must suspend a member while a committee inquiry runs; a tribunal member may resign by written notice to the Minister.

Section Termination of appointment Section A member may be removed from office only for— This section applies to all members of a tribunal . A member of a tribunal may resign his or her office by notice in writing delivered to the Minister . inability to perform the functions of his or her office arising from infirmity of body or mind; misbehaviour or misconduct; incompetence; or being an undischarged bankrupt. The Minister shall remove a member of a tribunal if the question of his or her removal has been referred to a committee appointed under subsection (5) and the committee has recommended to the Minister that the member ought to be removed from office on any ground described in subsection (3) . If the Minister is of the opinion that a member of a tribunal should be removed, the Minister shall appoint a committee consisting of three persons who are or who have held offices as judges of a court having unlimited jurisdiction in civil and criminal matters or a court having jurisdiction in appeals from such a court, or who are advocates of at least ten years’ standing. The committee appointed under subsection (5) shall inquire into the matter and report to the Minister recommending whether or not the member ought to be removed under this section. Where the question of the removal of a member of the tribunal is referred to a committee under this section, the Minister shall suspend the member from performing the functions of his or her office. A suspension under subsection (7) shall cease to have effect if the committee advises the Minister that the member suspended should not be removed from office.

Section 9Verify source

Part III

Organisation of tribunals

§ 11Organisation of tribunals - Official sealProvision

A tribunal must have a seal; the tribunal must affix that seal to documents required by a direction of the chairperson.

Section Official seal Section A tribunal shall have a seal which shall be judicially noticed. The seal of a tribunal shall be affixed by or with the authority of the tribunal to such documents as are required by a direction of the chairperson to be sealed with the seal of the tribunal .

Section 11Verify source

§ 12Organisation of tribunals - Arrangement of businessProvision

Section Arrangement of business Section Without limiting the operation of subsection (1) , the chairperson shall give directions as to— Subject to this Act, the chairperson is responsible for ensuring the orderly and expeditious discharge of the business of the tribunal . the arrangement of the business of the tribunal ; the places at which the tribunal may sit; the procedure of the tribunal generally; and the procedure of the tribunal at a particular place. The times and places of the hearings of a tribunal shall be determined by the chairperson with a view to securing a reasonable opportunity for applicants to appear before the tribunal with as little inconvenience and expense as is practicable.

Section 12Verify source

§ 13Organisation of tribunals - Constitution of tribunal for exercise of powersProvision

Tribunals must sit with three members; the chairperson presides if present; otherwise members elect a presiding member. If a member ceases to be available, the parties may agree to proceed with remaining members, otherwise the proceedings are adjourned, a replacement member is appointed and the matter is reheard. If two members are present and disagree, the chairperson must assign another member and the proceeding is reheard. When reheard, the tribunal may consider prior records and evidence.

Section Constitution of tribunal for exercise of powers Section At a hearing of a proceeding before the tribunal at which the tribunal is constituted by three members— Where, in the case of a proceeding constituted by three members, one of those members ceases to be a member , or ceases to be available for the purposes of the proceeding , before the matter to which the proceeding relates is determined— A tribunal shall be constituted for a proceeding by three members. if the chairperson is a member of the tribunal as constituted, he or she shall preside; or in any other case, a member elected by the members present from among their number shall preside. if the parties to the proceeding agree, then the proceeding shall be completed by the tribunal constituted by the remaining members of the tribunal ; or if the parties do not agree, the proceedings shall be adjourned and another member shall replace the member who ceased to be a member for the purposes of the proceeding and the proceeding shall be reheard. Where, as a result of subsection (3)(a) , the tribunal is constituted by two members and the members do not agree on the decision to be made, the chairperson shall assign another member to the tribunal for the purposes of the proceeding , and the proceeding shall be reheard. Where a proceeding is reheard by the tribunal , the tribunal may, for the purposes of the proceeding , have regard to any record of the proceeding before the tribunal as previously constituted, including a record of any evidence taken in that proceeding .

Section 13Verify source

Part IV

Review by tribunals of taxation decisions

§ 14Review by tribunals of taxation decisions - Tribunal to review taxation decisionsProvision

The tribunal has the power to review taxation decisions (where an application is properly made); tribunals must be independent and must not be subject to direction or control.

Section Tribunal to review taxation decisions Section A person who is aggrieved by a decision made under a taxing Act by— the Uganda Revenue Authority; or the Tax Agents Registration Committee established under the Tax Procedures Code Act, The tribunal has power to review any taxation decision in respect of which an application is properly made. A tribunal shall, in the discharge of its functions, be independent and shall not be subject to the direction or control of any person or authority.

Section 14Verify source

§ 15Review by tribunals of taxation decisions - Deposit of portion of tax pending determination of objectionProvision

A taxpayer who lodges an objection must, while the objection is being finally resolved, pay thirty percent of the assessed tax or the undisputed portion, whichever is greater.

Section Deposit of portion of tax pending determination of objection Section A taxpayer who has lodged a notice of objection to an assessment shall, pending final resolution of the objection, pay thirty percent of the tax assessed or that part of the tax assessed not in dispute, whichever is greater. Subject to subsection (1) , in the case of goods which are perishable, the goods shall be released to the taxpayer immediately after payment of the amount of tax prescribed in that subsection; but the Uganda Revenue Authority shall be given surety equivalent to the amount of tax assessed.

Section 15Verify source

§ 16Review by tribunals of taxation decisions - Application for review of taxation decisionProvision

Sets procedural requirements for applications to a tribunal for review of taxation decisions, including serving the decision maker within five days, a limitation on grounds for objection decisions, and that a tribunal may extend time on written application.

Section Application for review of taxation decision Section An application to a tribunal for review of a taxation decision shall— be in writing in the prescribed form; include a statement of the reasons for the application; and be lodged with the tribunal within thirty days after the person making the application has been served with notice of the decision. A tribunal may, upon application in writing, extend the time for making an application to the tribunal for a review of a taxation decision . An applicant to a tribunal shall serve a copy of the application on the decision maker within five days after lodging the application with the tribunal . Where an application for review relates to a taxation decision that is an objection decision , the applicant is, unless the tribunal orders otherwise, limited to the grounds stated in the taxation objection to which the decision relates. An application to a tribunal for review of a taxation decision is not taken to have been made unless the prescribed non-refundable fee, if any, in respect of the application has been paid. The Civil Procedure and Limitation (Miscellaneous Provisions) Act shall not apply to an application for review. An application for review of a taxation decision shall be made within six months after the date of the taxation decision .

Section 16Verify source

§ 17Review by tribunals of taxation decisions - Lodging of material documents with tribunalProvision

The decision maker must lodge with the tribunal two copies of the notice of the decision, a statement of reasons and other documents necessary for review within thirty days after being served with a copy of an application; the tribunal may by written notice require other relevant documents in the person’s possession or control.

Section Lodging of material documents with tribunal Section Subject to this section, not later than thirty days after being served with a copy of an application to a tribunal to review a taxation decision , the decision maker shall lodge with the tribunal two copies of— Where the tribunal is of the opinion that there may be— the notice of the decision; a statement giving the reasons for the decision; and every other document in the decision maker ’s possession or under his or her control which is necessary to the tribunal ’s review of the decision. particular other documents; or other documents included in a class of documents, which may be relevant to the review of a decision by the tribunal , the tribunal may, by notice in writing, require the decision maker to lodge with the tribunal the documents specified in the notice to the extent that those documents are in the person’s possession or under the control of that person. This section has effect notwithstanding any rule of law relating to privilege or the public interest in relation to the production of documents.

Section 17Verify source

§ 18Review by tribunals of taxation decisions - MediationProvision

A tribunal may refer a matter for mediation to a registrar or mediator before hearing any application, following the Judicature (Mediation) Rules.

Section Mediation Section A tribunal may, prior to hearing any application filed with the tribunal , refer the matter for mediation to a registrar or to a mediator in accordance with the Judicature (Mediation) Rules. The Judicature (Mediation) Rules shall apply, with necessary modifications, to mediation under this Act.

Section 18Verify source

§ 19Review by tribunals of taxation decisions - Burden of proofProvision

In a tribunal review of a taxation decision the applicant must prove the tax decision was wrong—either that an assessed amount is excessive when the decision is an objection decision, or that the taxation decision should not have been made or should have been made differently in other cases.

Section Burden of proof Section In a proceeding before a tribunal for review of a taxation decision , the applicant has the burden of proving that— where the taxation decision is an objection decision in relation to an assessment, the assessment is excessive; or in any other case, the taxation decision should not have been made or should have been made differently.

Section 19Verify source

§ 20Review by tribunals of taxation decisions - Review by tribunalCommencement

A tribunal reviewing a taxation decision must make a written decision, give written reasons, publish and serve copies, act as soon as practicable after hearing, and protect confidential information when releasing records; it may exercise the taxing Act powers of the decision maker.

Section Review by tribunal Section For the purpose of reviewing a taxation decision , a tribunal may exercise all the powers and discretions that are conferred by the relevant taxing Act on the decision maker and shall make a decision in writing— setting aside the decision under review and either— affirming the decision under review; varying the decision under review; or making a decision in substitution for the decision so set aside; or remitting the matter to the decision maker for reconsideration in accordance with any directions or recommendations of the tribunal . The tribunal shall give reasons, in writing, for its decision, including its findings on material questions of fact and reference to the evidence or other material on which those findings were based. A decision on an application for review shall be made as soon as is practicable after the hearing has been completed; and the tribunal shall cause a copy of its decision, including the reasons for the decision, to be served on each party to the proceeding . Subject to subsection (5) , a decision of a tribunal comes into operation upon the giving of the decision or on such other date as may be specified by the tribunal in the decision. A taxation decision varied by a tribunal or a decision made by the tribunal in substitution for a taxation decision under review shall, for all purposes other than for the purpose of making an application to the tribunal for review or the lodging of an appeal against the decision, be deemed to be a decision of the decision maker and, unless the tribunal orders otherwise, has effect on and from the day on which the decision under review had effect. A decision of a tribunal shall have effect and be enforceable as if it were a decision of a court. Subject to subsection (9) , all decisions of a tribunal and all evidence received by it, including a transcript of the report of the hearings, are public records open to the inspection of the public. Subject to subsection (9) , a tribunal shall provide for the publication of its decisions, including reasons, in such form and manner as may be adapted for public information and use, and such authorised publication is evidence of the decisions of the tribunal in all courts of Uganda without any further proof of authentication. A tribunal shall ensure that in releasing or allowing access to information under subsection (7) or (8) , measures are taken to prevent the disclosure of trade secrets or other confidential information.

Section 20Verify source

§ 21Review by tribunals of taxation decisions - HearingsProvision

Hearings before a tribunal are open to the public unless the tribunal, on request of either party, directs closure.

Section Hearings Section Subject to Article 28 of the Constitution , hearings before a tribunal shall be open to the public unless the tribunal , on the request of either party, directs that the hearing should be closed to the public.

Section 21Verify source

§ 22Review by tribunals of taxation decisions - Powers of tribunalProvision

Section Powers of tribunal Section For the purpose of a proceeding before a tribunal , the tribunal may— For the purpose of the hearing of a proceeding before a tribunal , the tribunal shall have powers of the High Court to summon a person to appear before it— take evidence on oath; proceed in the absence of a party who has had reasonable notice of the proceeding ; and adjourn the hearing of the proceeding . to give evidence; or to produce books, documents or things that are mentioned in the summons which are in the possession, custody or control of the person named in the summons. Where a tribunal considers it desirable for the purposes of avoiding expenses or delay, or for any other special reason, the tribunal may receive evidence by affidavit and administer interrogations and require the persons to whom interrogations are administered to make a full and true reply to the interrogations. A tribunal shall have power to issue a commission or request to examine witnesses abroad. A tribunal may make an order as to costs against any party, and the order shall be enforceable in like manner to an order of the High Court. A tribunal may make an order as to damages, interest or any other remedy against any party, and the order shall be enforceable in the same manner as an order of the High Court.

Section 22Verify source

§ 23Review by tribunals of taxation decisions - ProcedureProvision

Tribunals may conduct proceedings informally, are not bound by the rules of evidence, may inform themselves, may set rules of practice and procedure and may direct application of court rules; tribunals are entitled to assistance available to a court in Uganda.

Section Procedure Section In any proceeding before a tribunal , the procedure of the tribunal is, subject to this Act, within the discretion of the tribunal . A proceeding before a tribunal shall be conducted with as little formality and technicality as possible, and the tribunal shall not be bound by the rules of evidence but may inform itself on any matter in such manner as it thinks appropriate. The proceedings of a tribunal shall be conducted in accordance with such rules of practice and procedure as the tribunal may specify, and the tribunal may direct the application of the rules of practice and procedure of any court subject to such modifications as the tribunal may direct. The tribunal shall have such assistance in carrying out its lawful writs, processes, orders, rules, decrees or commands as is available to a court in Uganda.

Section 23Verify source

§ 24Review by tribunals of taxation decisions - Representation before tribunalProvision

The applicant may appear in person or may be represented at the hearing of a proceeding before a tribunal.

Section Representation before tribunal Section At the hearing of a proceeding before a tribunal , the applicant may appear in person or may be represented.

Section 24Verify source

§ 25Review by tribunals of taxation decisions - Opportunity to make submissions concerning evidenceProvision

A tribunal must give each party a reasonable opportunity to present its case, inspect documents the tribunal will consider, and make submissions about those documents.

Section Opportunity to make submissions concerning evidence Section A tribunal shall ensure that every party to a proceeding before the tribunal is given a reasonable opportunity to present the case of the party and, in particular, to inspect any documents to which the tribunal proposes to have regard in reaching a decision in the proceeding and to make submissions in relation to those documents.

Section 25Verify source

§ 26Review by tribunals of taxation decisions - Discontinuance, dismissal or reinstatement of applicationProvision

An applicant may withdraw an application by written notice to the tribunal; the tribunal must dismiss such withdrawn applications. The tribunal may dismiss an application if the applicant fails to appear without reasonable excuse, or if the applicant fails to proceed in a reasonable time or to comply with a tribunal direction. If dismissed under those grounds, the applicant may apply within thirty days for reinstatement and the tribunal may reinstate if it considers appropriate.

Section Discontinuance, dismissal or reinstatement of application Section An applicant may, by notice in writing lodged with a tribunal , at any time, notify the tribunal that the application is discontinued or withdrawn, and the tribunal shall dismiss the application without proceeding to review the decision. If an applicant fails, without reasonable excuse, to appear at the hearing of the proceeding , a tribunal may dismiss the application without proceeding to review the decision. If an applicant fails within a reasonable time to proceed with the application or to comply with a direction by a tribunal in relation to the application, the tribunal may dismiss the application. Where the tribunal has dismissed an application under subsection (2) or (3) , the applicant may, within thirty days after receiving notification that the application has been dismissed, apply to the tribunal for reinstatement of the application, and the tribunal may, if it considers it appropriate to do so, reinstate the application and give such directions as appear to be appropriate in the circumstances.

Section 26Verify source

§ 27Review by tribunals of taxation decisions - Power of tribunal if parties reach agreementCommencement

If the parties to a tribunal proceeding agree in writing and the tribunal is satisfied the agreed decision is within its powers, the tribunal may make that decision (or give effect to the agreement as to part of the proceeding) without holding or completing a hearing.

Section Power of tribunal if parties reach agreement Section If, at any stage during a proceeding , the parties to the proceeding agree in writing as to the terms of a decision of the tribunal in the proceeding or in relation to a part of the proceeding or a matter arising out of a proceeding and the tribunal is satisfied that a decision in those terms is within the powers of the tribunal , the tribunal , may— where the agreement reached is as to the terms of a decision of the tribunal in the proceeding , make a decision in accordance with those terms without holding a hearing or, if the hearing has commenced, without completing the hearing; or where the agreement reached relates to a part of a proceeding or a matter arising out of a proceeding , in its decision in the proceeding , give effect to the terms of the agreement without dealing at the hearing with that part of the proceeding or the matter arising out of the proceeding to which the agreement relates.

Section 27Verify source

§ 28Review by tribunals of taxation decisions - Appeals to High Court from decisions of tribunalProvision

A party to a tribunal proceeding may appeal to the High Court within thirty days (or further time the High Court allows); the appellant must serve a copy of the notice on the other party and state the legal questions in the notice; the High Court must hear and decide the appeal and may make orders including affirming, setting aside, or remitting the decision.

Section Appeals to High Court from decisions of tribunal Section A party to a proceeding before a tribunal may, within thirty days after being notified of the decision or within such further time as the High Court may allow, lodge a notice of appeal with the Registrar of the High Court, and the party so appealing shall serve a copy of the notice of appeal on the other party to the proceeding before the tribunal . An appeal to the High Court may be made on questions of law only, and the notice of appeal shall state the question or questions of law that will be raised on the appeal. The High Court shall hear and determine the appeal and shall make such order as it thinks appropriate by reason of its decision, including an order affirming or setting aside the decision of the tribunal or an order remitting the case to the tribunal for reconsideration.

Section 28Verify source

§ 29Review by tribunals of taxation decisions - Appeals to Court of Appeal from decisions of High CourtProvision

A party to High Court proceedings may appeal to the Court of Appeal within 30 days (or longer if allowed); the appellant must serve the notice on the other party; the notice must state legal questions; and the Court of Appeal must decide and declare findings within 60 days.

Section Appeals to Court of Appeal from decisions of High Court Section A party to proceedings before the High Court may, within thirty days after being notified of the decision or within such further time as the Court of Appeal may allow, lodge a notice of appeal with the registrar of the Court of Appeal, and the party so appealing shall serve a copy of the notice of appeal on the party to the proceedings before the High Court. An appeal to the Court of Appeal may be on questions of law only and the notice of appeal shall state the question or questions of law to be raised on appeal. The Court of Appeal shall inquire and determine the appeal expeditiously and shall declare its findings not later than sixty days from the date of filing the appeal.

Section 29Verify source

§ 30Review by tribunals of taxation decisions - Appeals to Supreme Court from decisions of Court of AppealProvision

A party to proceedings before the Court of Appeal may, with leave, lodge a notice of appeal to the Supreme Court and must serve a copy on the other party; appeals may be lodged by certificate of the Court of Appeal or if the Supreme Court decides it should be heard; the Supreme Court must inquire and determine expeditiously and declare findings within thirty days of filing.

Section Appeals to Supreme Court from decisions of Court of Appeal Section A party to proceedings before the Court of Appeal may with leave of court, lodge a notice of appeal with the registrar of the Supreme Court, and the party so appealing shall serve a copy of the notice of appeal on the party to the proceedings before the Court of Appeal. An appeal to the Supreme Court may be lodged with a certificate of the Court of Appeal that the matter raises questions of law of great public importance or if the Supreme Court in its overall duty to see that justice is done, considers that the appeal should be heard. The Supreme Court shall inquire and determine the appeal expeditiously and shall declare its findings not later than thirty days from the date of filing the appeal.

Section 30Verify source

§ 31Review by tribunals of taxation decisions - Operation and implementation of decision subject to review or appealProvision

If an application for review or appeal of a taxation decision is lodged with a reviewing body, that reviewing body may order a stay or otherwise affect the operation or implementation of the decision (or part of it) to secure the effectiveness of the proceeding and determination of the application.

Section Operation and implementation of decision subject to review or appeal Section Where an application for review or appeal of a taxation decision has been lodged with a reviewing body, the reviewing body may make an order staying or otherwise affecting the operation or implementation of the decision under review or appeal, or a part of the decision, as the reviewing body considers appropriate for the purposes of securing the effectiveness of the proceeding and the determination of the application for review or appeal. Where the decision maker is required to refund an amount of tax to a person as a result of a decision of a reviewing body, the tax shall be repaid with interest at the rate specified in the relevant law on the amount of the refund for the period commencing from the date the person paid the tax refunded and ending on the last day of the month in which the refund is made. In this section, “reviewing body” means a tribunal , the High Court, Court of Appeal or Supreme Court, as the case may be.

Section 31Verify source

Part V

Management of tribunals

§ 32Management of tribunals - Management of administrative affairs of tribunalProvision

The chairperson must manage the tribunal's administrative affairs; the registrar and necessary officers must assist; the tribunal must appoint the registrar and other officers and employees.

Section Management of administrative affairs of tribunal Section The chairperson is responsible for managing the administrative affairs of the tribunal . In the management of the administrative affairs of the tribunal , the chairperson shall be assisted by the registrar of the tribunal and such officers and employees as may be necessary for the efficient discharge of the functions of the tribunal . The registrar and other officers and employees of the tribunal shall be appointed by the tribunal .

Section 32Verify source

§ 33Management of tribunals - Registrar of tribunalProvision

Section Registrar of tribunal Section Notwithstanding subsection (3) , a registrar shall have powers— There shall be a registrar of each tribunal who shall perform the registry functions of the tribunal . A person shall not be qualified to be appointed registrar unless he or she is qualified to be appointed as a registrar of the High Court. A registrar has power to do all things necessary or convenient to be done for the purpose of assisting the chairperson under section 32 . The chairperson may give the registrar directions regarding the exercise of his or her powers under this Part. hear and determine interlocutory applications arising from an application filed with a tribunal ; tax a bill of costs; and mediate any matter referred to him or her by a tribunal .

Section 33Verify source

Part VI

Offences and penalties

§ 34Offences and penalties - Failure to comply with summonsOffence

A person served with a registrar's summons who, without reasonable excuse, fails to comply commits an offence and on conviction may be fined up to sixty currency points or imprisoned for up to two years, or both.

Section Failure to comply with summons Section Any person who has been served with a summons issued by the registrar — to appear as a witness before a tribunal ; or to produce a book, document or thing, and who, without reasonable excuse, fails to comply with the summons, commits an offence and is liable, on conviction, to a fine not exceeding sixty currency points or to imprisonment for a term not exceeding two years, or both.

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§ 35Offences and penalties - Failure to answer questionsOffence

A witness who appears before a tribunal and, without reasonable excuse, refuses or fails to answer a question required by the presiding member commits an offence and is liable on conviction to a fine not exceeding sixty currency points or to imprisonment for a term not exceeding two years, or both.

Section Failure to answer questions Section Any person who appears as a witness before a tribunal and who, without reasonable excuse, refuses or fails to answer a question that he or she is required to answer by the presiding member at the proceeding , commits an offence and is liable, on conviction, to a fine not exceeding sixty currency points or to imprisonment for a term not exceeding two years, or both.

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§ 36Offences and penalties - False or misleading evidenceOffence

A person who, as a witness before a tribunal, knowingly gives false or misleading evidence commits an offence and, on conviction, may be fined up to sixty currency points, imprisoned for up to two years, or both.

Section False or misleading evidence Section Any person who appearing as a witness before a tribunal gives evidence that, to his or her knowledge, is false or misleading commits an offence and is liable, on conviction, to a fine not exceeding sixty currency points or to imprisonment for a term not exceeding two years, or both.

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§ 37Offences and penalties - Contempt of tribunalOffence

Any person must not insult a tribunal member, interrupt tribunal proceedings, create or take part in disturbances near tribunal sittings, or do any act that would amount to contempt as if the tribunal were a court of record.

Section Contempt of tribunal Section Any person who— insults a member in, or in relation to, the exercise of his or her powers or functions as a member ; interrupts the proceedings of a tribunal ; creates a disturbance, or takes part in creating a disturbance in or near a place where a tribunal is sitting; or does any other act or thing that would, if a tribunal were a court of record, constitute a contempt of that court,

Section 37Verify source

Part VII

Financial matters

§ 38Financial matters - Funds, accounts and auditProvision

Tribunals must present an annual budget to the Minister for approval; their funds comprise parliamentary appropriations, Minister-approved grants, fees and fines, and other money approved by the Minister; tribunals must keep proper books of accounts subject to annual audit by the Auditor General.

Section Funds, accounts and audit Section The funds of a tribunal shall consist of— A tribunal shall annually present a budget to the Minister for his or her approval. money appropriated by Parliament for the purposes of the tribunal ; grants received by the tribunal with the approval of the Minister ; fees and fines levied by the tribunal ; any other money as may, with the approval of the Minister , be received by or made available to the tribunal for the purpose of performing its functions. A tribunal shall keep proper books of accounts which shall be subject to annual audit by the Auditor General.

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Part VIII

Miscellaneous

§ 39Miscellaneous - Immunity from suitProvision

No personal action, suit, prosecution or other proceeding may be brought against a person who is or was a member of the tribunal for any act done or omitted in good faith in the discharge of any function under this Act.

Section Immunity from suit Section No action, suit, prosecution or any other proceeding may be brought or instituted personally against a person who is or was a member of the tribunal in respect of any act done or omitted to be done in good faith in the discharge of any function under this Act.

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§ 40Miscellaneous - DelegationProvision

The chairperson may delegate functions (by instrument in writing) to a member except the power of delegation; acts by a delegate are deemed to be by the chairperson.

Section Delegation Section The chairperson may, by an instrument in writing, delegate to a member all or any of his or her functions under this Act, other than the power of delegation. A power delegated under this section when exercised by the delegate shall, for all purposes of this Act, be deemed to have been exercised by the chairperson . A delegation may be made to a member under this section notwithstanding that a delegation to another member is, or delegations to other members are, in force under this Act. A delegation under this section does not prevent the exercise of a power by the chairperson .

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§ 41Miscellaneous - Service of notices and other documentsProvision

The service rules in the taxing Act that governed the taxation decision under review apply for serving any notice or document required or authorised by this Act.

Section Service of notices and other documents Section The rules for service of notices and other documents in a taxing Act under which the taxation decision under review is made shall apply for the purpose of serving any notice or document required or authorised by this Act.

Section 41Verify source

§ 42Miscellaneous - RegulationsProvision

The Minister may make regulations by statutory instrument to carry the Act's provisions and purposes into effect.

Section Regulations Section The Minister may, by statutory instrument, make regulations for better carrying into effect the provisions and purposes of this Act.

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§ 43Miscellaneous - Power to amend ScheduleAmendment

The Minister may, by statutory instrument and with Cabinet approval, amend the Schedule to this Act.

Section Power to amend Schedule Section The Minister may, by statutory instrument, with approval of Cabinet, amend the Schedule to this Act.

Section 43Verify source

Legislative relationships

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31 Dec 2023 · currentEnglish

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