The escalation of IRB in carrying out the tax audit in the self-assessment regime involves the issuance of Notice of Additional Assessment (Form JA), with additional penalties on incorrect return. This leads to the taxpayers to either appeal before the Special Commissioners of Income Tax (SCIT) or embark on judicial review. The decision is never an easy one more so with the complexity of the tax issues evolved and the substantial of taxes involved.
“Resolving Tax Disputes Through Judicial Review and Appeal” is a dedicated book illustrating and explaining the concept and methodologies between judicial review and tax appeal. The trite legal principles, rules and procedures are systematically analysed over 21 chapters to guide the business community, tax advisors, legal practitioners in making an informed decision. Choosing a wrong mode of appeal is fatal resulting millions of taxes crystallised with no recourse.
Accountants, finance directors and anyone involving tax arena is advised to acquire these essential skills of appeal to able to confidently in choosing the right mode of appeal. This would inevitably add value to the employers, providing better service to the clients and enhance its competitiveness.
This is a first of its kind book and must have reference to tax consultants, tax agents, legal practitioners, accountants, academics, business advisers, auditors, directors of companies and students pursuing professional exams and anyone interested in tax.