INCOME
TAX (DELIVERY OF RETURNS) LAW,
1988 (PNDCL 201)
ARRANGEMENT OF SECTIONS
Section
1. Delivery of Returns.
2. Indemnity for Non-delivery.
3. Existing Obligations and
Liabilities.
4. Tax Refund.
5. Application of Law.
IN pursuance of the Provisional
National Defence Council
(Establishment) Proclamation,
1981, this Law is hereby made:
Section 1—Delivery of Returns.
Every individual chargeable with
tax under the Income Tax Decree,
1975 (SMCD 5) (hereafter referred
to as the Decree) who before the
commencement of this Law has not
delivered his returns in
accordance with section 30 of the
Decree in respect of any year of
assessment preceding 1st January,
1985 shall within two months after
the commencement of this Law
deliver to the Commissioner of
lnternal Revenue returns in
respect of the years of assessment
covering the period commencing
with 1st January, 1985 and ending
31st December 1987 and thereafter
on a regular basis in accordance
with section 30 of the Decree.
Section 2—Indemnity for
Non-delivery.
(1) No action or proceeding shall
be taken or instituted in any
court or tribunal under section 58
of the Decree against any
individual taxpayer for failure to
deliver a return under section 30
of the Decree in respect of any
period preceding 1st January,
1985.
(2) No such individual shall be
liable to pay any penalty which he
would otherwise have been liable
to pay under section 59 or section
62(A) of the Decree.
Section 3—Existing Obligations and
Liabilities.
Nothing in this law shall affect
any other obligation or liability
including liability to tax
existing or incurred under the
Decree on or before the
commencement of this Law.
Section 4—Tax Refund.
Notwithstanding section 1 of this
Law where any individual taxpayer
claims a tax refund in respect of
any year of assessment the
Commissioner may require such
individual taxpayer to deliver
appropriate returns covering such
year of assessment to enable him
determine the tax liability of
such individual taxpayer for
purposes of the claim.
Section 5—Application of Law.
For the avoidance of doubt it is
hereby provided that this Law
shall not apply to Companies and
partners in partnerships.
Made this 23rd day of May, 1988.
FLT.- LT. JERRY JOHN RAWLINGS
Chairman of the Provisional
National Defence Council
Date of Gazette Notification: 9th
September, 1988.
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