Tax Records & Notices Compliance

TRNC (Tax Records & Notices Compliance)

Appeals & Authorities

• Appeal to the commissioner (Appeals) [SEC 127]
• Procedures in Appeal [SEC 128]
• Decisions in Appeal [SEC 129]
• Appellate tribunal [SEC 130]
• Appeals to Appellate Tribunal [SEC 131]
• Disposal of Appeals [SEC 132]
• Assessment giving effect to an order [SEC 124]
• Power of tax authorities to modify orders [SEC 124 A]
• Reference to high court [SEC 133]

Notices

• Unexplained income and assets [SEC 111]
•  Assessments [SEC 120]
•  Amendment of Assessment [SEC 122]
•  Due dates for payment of tax [SEC 137]
• Records [SEC 174]
• Notice to obtain information /evidence [SEC 176]
• Audit [SEC 177]
•  Best Judgment Assessment [SEC 121]
• Failure to pay Tax Collected or Deducted [SEC 161]
• Rectification of Mistakes [SEC 221]

Sales Tax Records and Notices

Appeals & Authorities

• Access to record, documents [SEC 25]
• Appeals [SEC 45B]
• Appeals to Appellate Tribunal and Revenue (ATIR) [SEC.46]
• Reference to the High Court [Sec.47]

Notices

• Assessment of tax & recovery of tax [SEC 11]
• Assessment of tax giving effect to an order [SEC 11B]
• Offering [SEC 33]
• Default Surcharge [SEC 34]
• Power to summon persons to give evidence and produce documents in inquiries under the act [SEC 37]
• Obligation to produce documents and provide information [SEC 38 B]
• Selection for Audit by the board [SEC 72B]