அதிகாரப்பூர்வ மொழிபெயர்ப்புDepartment of Government Printing-இலிருந்து, மாற்றமின்றி
(1)
A taxpayer who has filed a self-assessment return may apply to the Commissioner-General for making an amendment to the self-assessment.
(2)
An application under subsection (1) shall:
(a)
state the amendments that the taxpayer believes are required to be made to correct the self-assessment and the reasons for the amendments;
and
(b)
be filed with the Commissioner-General within the period specified in subparagraph (i) of paragraph (b) of subsection (2) of section 135.
(3)
Where an application has been made under subsection (1), the Commissioner-General may make a decision to amend the self-assessment or to refuse the application.
(4)
When the Commissioner-General makes a decision to amend the self-assessment:
(a)
the amended assessment shall be made in accordance with subsection (1) section 135; and
(b)
notice of the amended assessment shall be served on the taxpayer in accordance with subsection (5)
section 135.
(5)
Where the Commissioner-General makes a decision to refuse an application under subsection (1) he shall serve the taxpayer with written notice of the decision with reasons for the decision.
(6)
Where the Commissioner-General has not made a decision on an application made under subsection (1) within ninety days of the application being filed, the
Commissioner-General shall be deemed to have:-
(a)
made a decision to disallow the application; and
(b)
served the taxpayer with notice of the decision on the ninetieth day after the application was filed.