INCOME TAX ACT 1967 (ACT 53) PART VI - ASSESSMENTS AND APPEALS Chapter I - Assessments
Section 96. Notice of assessment.
(1) As soon as may be after an assessment, other than an assessment under subsection 90(1A), has been made, the Director General shall cause a notice of assessment to be served on the person in respect of whom the assessment was made.
[Am. Act A1069:s.6]
(2) Where the tax charged under an assessment is increased on appeal to the Special Commissioners or a court, then, so soon as may be after the appeal has been decided there shall be served on the person in respect of whom the assessment was made a notice of increased assessment.
(3) Where subsection 99 (2) applies as regards an agent and another person, any notice to be served under subsection (1) or (2) shall be served both on the agent and on the other person.
(4) A notice served under subsection (1) or (2) shall be in the prescribed form and shall indicate, in addition to any other material included therein-
(a) in the case of a notice served under subsection (1), the year of assessment, the amount or additional amount of chargeable income and the tax charged thereon or the amount of the tax or additional tax, as the case may be;
(b) in the case of a notice served under subsection (2), the year of assessment and the amount of the increase in the tax charged; and
(c) in either case-
(i) the place at which payment is to be made;
(ii) the increase for late payment imposed by subsection 103(4), 103(5A), 103A(6) or 103A(7); and
[Am. Act A1069:s.6]
(iii) any right of appeal which may exist under this Act.
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[Shall have effect for the year of assessement 2004 and subsequent years of assessment.]
(1) As soon as may be after an assessment, other than an assessment under section 90(1), has been made, the Director General shall cause a notice of assessment to be served on the person in respect of whom the assessment was made.
4(c) in either case-
(i) -
(ii) the increase for late payment imposed by section 103(5), (6) ,(7) or (8).
