Tax Appeals Commission (Amendment) Act 2012

This Act may be cited as the Tax Appeals

Commission (Amendment) Act, No. 4 of 2012.

Section 2 of the Tax Appeals Commission

Act, No.23 of 2011 (hereinafter referred to as the “principal enactment”) is hereby amended as follows:—

in subsection (1) of that section, by the substitution for the words “levy or duty”, of the words “levy, charge, duty or penalty”; and

in subsection (2) of that section, by the substitution for the words “who shall be appointed from amongst retired Judges of the Supreme Court and the Court of Appeal, persons who”, of the words “one of whom shall be appointed from amongst retired Judges of the Supreme Court or the Court of Appeal and two other members from amongst persons who”;

immediately after subsection (3) of that section, by the addition of the following:—

Section 4 of the principal enactment is hereby amended in subsection (2) of that section by the substitution for the words “three or more members of the panel shall be nominated by the Minister” of the words “not less than two members of the panel shall be nominated by the

Commission”.

Section 7 of the principal enactment is hereby amended as follows :—

in subsection (1) of that section:—

in subsection (2) of that section, by the substitution for the words “specified in the Schedule to this Act”

by the repeal of subsection (4) of that section; and

by the repeal of the marginal note to that section and substitution therefor of the following:—

Section 8 of the principal enactment is hereby repealed and the following section substituted therefor:—

8.

A person aggrived by the determination of the Commissioner-General in respect of any matter relating to the imposition of any tax, levy, charge, duty or penalty, may if he is dissatisfied with the reasons stated by the Commissioner-General in his determination prefer an appeal therefrom to the Commission within thirty days from the date of such determination. The Commission shall hear and determine such appeal in accordance with such rules as may be made in that behalf by the

The manner and the form of submitting an appeal under subsection (1) and the fees, if any, payable in respect thereof, shall be as determined by the Commission by rules made in that behalf.”.

Section 9 of the principal enactment is hereby amended as follows:—

in subsection (2) of that section, by the substitution for the words “specified in the Schedule”, of the words “specified in Column I of Schedule I and

in subsection (5) of that section, by the substitution for the words “specified in the Schedule”, of the

Section 10 of the principal enactment is hereby amended as follows:—

by the substitution for the words “decision”

by the substitution for the words “within one hundred and eighty days from”, of the words “within two hundred and seventy days of ”; and

by the substitution in the proviso to that section of the words “within hundred and eighty days from the date of such transfer” of the words “within twelve months of the date on which the Commission shall commence its sittings.”.

The following new section is hereby inserted immediately after section 12 of the principal enactment and shall have effect as section 12A of the principal enactment:—

12A.

The Commission may make rules in respect of all or any of the matters in respect of which rules are required to be made under this

All rules made by the Commission under subsection (1) shall be approved by the

Section 13 of the principal enactment is hereby amended by the substitution for the word “Schedule”

wherever it appears in that section, of the word and figure

“Schedule I” thereof.

“Rules.

The following new section is hereby inserted immediately after section 13 of the principal enactment and shall have effect as section 13A of the principal enactment:—

13A. As at the date of commencement of this

Act any appeal pending before the respective

Board or Boards of Review in terms of the provisions of the respective enactments specified in Schedule II to this Act shall be deemed to stand transferred to the Commission notwithstanding the fact that such provisions are applicable to different taxable periods as specified therein.”.

The Schedule to the principal enactment is hereby amended as follows:—

by the renumbering of the Schedule as

by the repeal of Column II to item 3 of the renumbered Schedule I and the substitution therefor of the following:—

by the repeal of Column III to item 3 of the renumbered Schedule I and the substitution therefor of the following:—

by the repeal of Column II to item 4 of the renumbered Schedule I and the substitution therefor of the following:—

by the repeal of Column III to item 4 of the renumbered Schedule I and the substitution therefor of the following:—

by the addition immediately after item 4 thereof the following new item:—

The following new Schedule is hereby inserted immediately after Schedule I, of the principal enactment and shall have effect as Schedule II of that enactment:—

“Schedule II

Name of Enactment

1. Turnover Tax Act, No. 69 of 1981

2. Goods and Services Tax Act, No. 34 of 1996.”.

The amendments made to the principal enactment by the provisions of section 10 of this Act, shall be deemed for all purposes have come into effect on March 31, 2011.

In the event of any inconsistency between the

Sinhala and Tamil texts of this Act, the Sinhala text shall prevail.