Examples of Officer of Inland Revenue in a sentence
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Section 130] Sub-section (3) & (4) of section 130 listed the eligible persons who may be appointed as “Judicial Member” and “Accounting Member” of the Tribunal respectively.The Act added the Law Graduate Officer of Inland Revenue Service in BS-20 or above in the list of eligible person for appointment of “Judicial Member” of Appellate Tribunal and a Chartered Accountant having not less than 10 years professional experience of practice as “Accountant Member”.
The Commissioner can revise an amended order passed by an Officer of Inland Revenue against which an appeal has not been filed before the Commissioner (Appeals) and the time to file an appeal has also expired.
Power to arrest and prosecute [Section 22]It has been proposed to empower the Board with approval of Minister-in-charge, to authorize any other officer working under the Board to exercise the power and perform the function of Officer of Inland Revenue, by notification in Official Gazette, in place of “Federal Government”.
Further, a condition be placed on the Officer of Inland Revenue to be appointed as Member that such person will not be transferred back to the department of Inland Revenue.RationaleIt is important to observe that the accountant members of the Appellate Tribunal are mainly officers of Inland Revenue Service and generally are biased and it is the judicial member from the judiciary whose presence is generally perceived for dispensation of justice.
The Act inserted the words “or Chief Commissioner” after the word “Board” in section 40B of the Sales Tax Act, 1990 wherein the Board or Chief Commissioner may post Officer of Inland Revenue to the premises of registered person or class of registered person to monitor production, sale of taxable goods and the stocks position.
Previously clerical or arithmetical errors may be corrected by Officer of Inland Revenue appearing in his own order.
Now the Officer of Inland Revenue, Commissioner, the Commissioner (Appeals) or the Appellate Tribunal may amend their order.
Chief Executive Officer of Inland Revenue Department, Tan Sri Zainol Abidin Abdul Rashid reported that there is approximately one third of Malaysian who subject to tax liability but do not pay tax, 1.3 millions of potential taxpayers do not file tax returns (Krishnamoorthy, 2006).
Omission / inaction on the part of registered person in filing return by prescribed date or upon short payment of the tax due, entitles the Officer of Inland Revenue, subject to notice, to make an order of assessment including imposition of penalty and default surcharge in accordance with sections 33 and 34 of the Act.