A Practical Guide To Income Tax & Customs Appeals - Arjunan Subramaniam - 9789672723547 - Sweet & Maxwell
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Product Description
This book offers novice tax lawyers, accountants, inland revenue officers, and tax agents a clear and informative guidance on handling income tax and customs appeals. It was written by an experienced tax lawyer and a former Assistant Director of Inland Revenue. The book has been specifically written in response to the new tax appeals process implemented in January 2020 as a result of the Income Tax (Amendment) Act 2019.
This book covers the appeals process for the Customs Appeal Tribunal, Special Commissioners of Income Tax, and appellate courts (High Court and Court of Appeal). It also covers the tax returns filed by individuals and businesses, as well as the assessments made on them, as well as the review of and appeals against the Director General of Customs' rulings and the problems with judicial review in situations involving revenue. The procedure for preparing and conducting an income tax appeal and an appeal before the Customs Appeal Tribunal will be explained to readers, and they will receive helpful advice in the process. Additionally, the key considerations for filing appeals with the appellate courts will be emphasised.