The Commission shall appoint a government official of the Ministry of Finance to be secretary and assistant secretary.
Section 13 Ter A Commission member appointed by the Minister under Section 13 Bis shall hold office for a term of 3 years. A Commission member who retires upon the expiration of the office term may be reappointed. Section 13 Quarter Apart from retirement from the office under Section 13 Ter, an appointed Commission member shall vacate the office upon:(1) death;
(2) resignation;
(3) removal by Minister;
(4) being incompetent or quasi-incompetent or bankrupt;
(5) having been imprisoned by the judgement of Court which is final, unless the offence is related to an act of negligence or a petty offence.
In the case where a Commission member retires before the expiration of the office term, the Minister shall appoint another person to replace him.
The appointed Commission member under paragraph 2, shall remain in office for the duration of unexpired term of the Commission member whom he replaces.
Section 13 Quinque The meeting of the Commission of Taxation shall be not less than half of total Board members in order to form a quorum.If the Chairman of the Commission of Taxation is not present at the meeting, the Commission members present shall elect one member to act as the Chairman.
Decision shall be made upon majority. Each Commission member has one vote. In the event of a tied vote, the Chairman of the meeting shall have a casting vote.
Section 13 Sex A member of a Commission of Taxation shall be official for the purpose of the Penal Code. Section 13 Septem A Commission under Section 13 Bis shall have the power to-(1) prescribe the scope of power exercised by assessment official and official;
(2) prescribe rule, procedure and duration for audit and assessment of tax;
(3) decide on tax related issue upon the Revenue Department request;
(4) give advice or proposal to the Minister regarding tax collection.
Upon the prescription of (1) and (2) being approved by the Cabinet and published in the Royal Gazette, assessment officials and officials shall follow such prescription.
Decisions made by the Commission of Taxation under (3) shall be final and in the case where there is a change in the decision at a later date, the decision shall not apply retroactively except in the case where there is a final Court judgment affecting such decision. In such a case, an assessment official or official shall have the power to enforce the unfavorable part of judgment retroactively only on the person who is party to the case.
Section 13 Bis There shall be established a Commission of Taxation, comprising the Permanent Secretary of the Ministry of Finance as Chairman, the Director-General of Revenue Department, the Director-General of Customs Department, the Director-General of Excise Department, Director of Fiscal Policy Office, Secretary-General of Council of State and experts of 3 persons appointed by the Minister.
The Commission shall appoint a government official of the Ministry of Finance to be secretary and assistant secretary.
Section 13 Ter A Commission member appointed by the Minister under Section 13 Bis shall hold office for a term of 3 years. A Commission member who retires upon the expiration of the office term may be reappointed.
Section 13 Quarter Apart from retirement from the office under Section 13 Ter, an appointed Commission member shall vacate the office upon:
(1) death;
(2) resignation;
(3) removal by Minister;
(4) being incompetent or quasi-incompetent or bankrupt;
(5) having been imprisoned by the judgement of Court which is final, unless the offence is related to an act of negligence or a petty offence.
In the case where a Commission member retires before the expiration of the office term, the Minister shall appoint another person to replace him.
The appointed Commission member under paragraph 2, shall remain in office for the duration of unexpired term of the Commission member whom he replaces.
Section 13 Quinque The meeting of the Commission of Taxation shall be not less than half of total Board members in order to form a quorum.
If the Chairman of the Commission of Taxation is not present at the meeting, the Commission members present shall elect one member to act as the Chairman.
Decision shall be made upon majority. Each Commission member has one vote. In the event of a tied vote, the Chairman of the meeting shall have a casting vote.
Section 13 Sex A member of a Commission of Taxation shall be official for the purpose of the Penal Code.
Section 13 Septem A Commission under Section 13 Bis shall have the power to-
(1) prescribe the scope of power exercised by assessment official and official;
(2) prescribe rule, procedure and duration for audit and assessment of tax;
(3) decide on tax related issue upon the Revenue Department request;
(4) give advice or proposal to the Minister regarding tax collection.
Upon the prescription of (1) and (2) being approved by the Cabinet and published in the Royal Gazette, assessment officials and officials shall follow such prescription.
Decisions made by the Commission of Taxation under (3) shall be final and in the case where there is a change in the decision at a later date, the decision shall not apply retroactively except in the case where there is a final Court judgment affecting such decision. In such a case, an assessment official or official shall have the power to enforce the unfavorable part of judgment retroactively only on the person who is party to the case.