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Section 85

Powers of Commissioner on receipt of objection

(1) Where a notice of objection has been received, the Commissioner may -
  • (a) amend the assessment in accordance with the objection; or
  • (b) amend the assessment in the light of the objection according to the best of his judgement; or
  • (c) refuse to amend the assessment
(2) Where the Commissioner either -
  • (a) agrees to amend the assessment in accordance with the objection; or
  • (b) proposes to amend the assessment in the light of the objection and the person objecting agrees with the Commissioner as to the proposed amendment,
the assessment shall be amended accordingly and the Commissioner shall cause a notice setting out the amendment and the amount of the tax payable to be served on that person.

(3) Where the Commissioner -
  • (a) proposes to amend the assessment in the light of the objection and the person objecting does not agree with the Commissioner as to the proposed amendment, the assessment shall be amended as proposed by the Commissioner and he shall cause a notice setting out the amendment and the amount of the tax payable to be served on that person; or
  • (b) refuses to amend the assessment, he shall cause a notice confirming the assessment to be served on that person.
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