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REVIEW OF ASSESSMENT THROUGH APPLICATION FOR RELIEF IN RESPECT OF ERROR OR MISTAKE UNDER SECTION 131 OF THE ITA

1.
Apart from an appeal under section 99 of the ITA, a taxpayer may make an application for relief under section 131 of the ITA in respect of error or mistake in the ITRF made by him. The determination whether a taxpayer has made an error or mistake is a question of fact and law.
2.
The onus of proving that there is an error or mistake shall be on the taxpayer. The DGIR will review the assessment only if he is satisfied that the taxpayer has made an error or mistake in the ITRF or statement made by him for the purposes of the ITA which is furnished to the DGIR.
3.
The conditions under subsections 131(1) and (4) of the ITA are:
a)

Application for relief under Section 131 of the ITA will not be considered if the ITRF is made in accordance with the known stand, rules and practices of the DGIR prevailing at the time when the assessment is made.

b)

The taxpayer must pay all taxes that have been made for the relevant year of assessment.

c)

The taxpayer must make a written application by way of a letter or Form CP15C to the DGIR within five (5) years after the end of the year of assessment in which the assessment is deemed.

 

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Updated : : 2019-04-15 12:35:45

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