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-

[Am. Act A1069:s.6]
________________________________________________ [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) -

[Am. Act A1151:s.13]

Related reading:
[Act A1069:s.6]


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