Object of the Bill
The object of this Bill is to amend the Tax Appeals Tribunal Act, 1997 in order to inter alia—
(a) make it mandatory for any taxpayer filing a notice of objection to an assessment of tax before the Tribunal, to pay thirty percent of the tax assessed or that part of the tax assessed not in dispute before his or her objection is entertained by the Tribunal; and
(b) to oblige the tribunal to extend the time in which an application to it for a review of a taxation decision can be made, for just cause, and to hear such application in the presence of both parties.
Bill Document
Other Attachments
THE TAX APPEALS TRIBUNALS (AMENDMENT) BILL, 2000
Sponsored By Hon. Gabriel Opio (Minister of Finance, Planning and Economic Development)
Committee: The Committee on Finance, Planning and Economic Development
Start
First Reading/Committee
The bill is still at First Reading, and the first stage of a bill is a passage through the floor of parliament. This stage is usually a formality, primarily focusing on introducing the Bill to the Parliament. It takes place without debate, and the first reading of a Bill can occur anytime in a parliamentary session. The significance of this stage lies in the fact that it marks the formal introduction of the Bill to the Parliament, setting the stage for further discussions and debates.
Bill in Committee for more than 45 days
Second Reading
Third Reading
Presentation/Waiting Assent
Assented by President
End
Bill passed on 01/01/1970
Bill Withdrawn on 01/01/1970