CHAPTER 408
TAX REVENUE APPEALS ACT

[SUBSIDIARY LEGISLATION]

INDEX TO SUBSIDIARY LEGISLATION

    RULES

        The Tax Revenue Appeals Tribunal Rules

        The Tax Revenue Appeal Board Rules

RULES

THE TAX REVENUE APPEALS TRIBUNAL RULES

[1st May, 2001]
[rule 2]

G.N. No. 56 of 2001

PART I
PRELIMINARY PROVISIONS (rules 1-3)

1.    Citation

    These Rules may be cited as the Tax Revenue Appeals Tribunal Rules.

2.    Omitted

    [Omitted.]

3.    Interpretation

    In these Rules, unless the context requires otherwise–

    "Act" means the Tax Revenue Appeals Act *;

    "appellant" means any person who institutes an appeal before the Tribu>nal;>

    "Board" means the Tax Revenue Appeals Board established by section 4(1) of the Act;

    "Commissioner-General" means the Commissioner-General appointed under section 15 of the Tanzania Revenue Authority Act *, and includes any person appointed as Commissioner in respect of any tax;

    "member" means the Chairman, Vice-Chairman and other members of the Tribunal appointed in accordance with section 8(2) of the Act;

    "Minister" means the Minister responsible for finance;

    "Registrar" means the Registrar of the Tribunal appointed in accordance >with section 10(1) of the Act;>

    "Tribunal" means the Tax Revenue Appeals Tribunal established by section 8(1) of the Act.

PART II
INSTITUTION OF APPEAL OF THE TRIBUNAL> (rules 4-9)

4.    Filing of notice of appeal

    (1) Any person who wishes to appeal against a decision of the Board shall issue a written notice of intention to appeal within fourteen days from the date on which the decision in respect of which it is intended to appeal against was made.

    (2) The notice of appeal shall be filed in the Board and a copy served on the Tribunal.

    (3) The notice of intention to appeal shall be made in Form TRT. 1 prescribed in the First Schedule to these Rules and shall be signed by or on behalf of the appellant.

    (4) The Registrar shall serve copies of intention to appeal upon all >parties who are likely to be affected with the decision of the Tribunal on >the matter appealed against.>

5.    Registrar to transmit notice of intention to appeal

    Where the Registrar has received a notice of intention to appeal, he >shall endorse the date on which it was received and shall immediately send one copy of the notice to the appropriate zonal centre where the appeal shall be determined.>

6.    Institution >of appeal, attachment of relevant documents>

    (1) An appeal to the Tribunal shall be instituted by lodging a statement> of appeal at the Tribunal within thirty days from the date on which >the decision of the Board in respect of which it is intended to appeal against was made.>

    (2) Every appeal shall be made in the Form TRT. 2 prescribed in the First Schedules to these Rules and shall be accompanied by all material documents which are necessary for the determination of the appeal.

    (3) Without prejudice to subrule (2), the appeal shall be accompanied by:

    (a)    A certified copy of the proceedings of the Board;

    (b)    a certified copy of the decision of the Board;

    (c)    a copy of the decision of the Commissioner-General which gave >rise to appeal to the Board;>

    (e)    a copy of the notice of intention to appeal to the Tribunal;

    (f)    evidence of payment of appropriate fees.

7.    Payment of fees and ef>fect of non->payment of appropriate >fees

    (1) The appellant shall, when instituting appeal to the Tribunal, >pay appropriate fees as specified in the Second Schedule to these Rules.

    (2) The Tribunal shall not entertain any appeal where the appropriate fees prescribed in the Second Schedule to these Rules have not been paid.

    (3) The Minister may by notice published in the Gazette, amend, add to, vary or otherwise after the Second Schedule.

8.    Extension of period to >institute ap>peal>

    (1) The Tribunal may, where it deems it just and equitable and having regard to the nature of the intended appeal and after the opposite party has been given opportunity to be heard, by order extend the period within which the appellant may institute the appeal to the Tribunal.

    (2) The Tribunal shall not extend the period for institution of appeal >unless the appellant had formerly issued the notice of intention to appeal >within a period specified under rule 4(1).>

9.    Rejection of >appeal

    (1) The Tribunal may in its absolute discretion reject an appeal where it is satisfied that any conditions regarding institution of an appeal >have not been complied with.

    (2) Where an appeal is rejected pursuant to subrule (1), the Tribunal shall give reasons for rejection of such appeal.

PART III
ATTENDANCE OF PARTIES> (rules 10-13)

10.    Notice of parties to appear

    (1) The Registrar shall issue a fourteen days' notice of hearing to all parties to an appeal.

    (2) A notice of hearing signed by the Registrar shall specify the date, time and place of hearing and shall be served to parties by way of summons in the Form TRT. 3 prescribed in the First Schedule to these Rules.

11.    Proof of service of summons

    The party who has been served with summons to appear for purposes of determination of an appeal shall endorse each copy of the summons and submit one copy to the Tribunal.

12.    Appearance >and repre>sentation of parties>

    In every proceeding before the Tribunal parties other than the Com>missioner-General, may be represented by a person registered as tax con>sultant, accountant, auditor or advocate and the Commissioner-General may be represented by any person duly authorized in that behalf.>

13.    Warrant of arrest to procure attendance of witnesses

    (1) A person commits an offence under the Act who, without reasonable excuse, fails to appear before the Tribunal in compliance with the summons issued under these Rules.

    (2) The Tribunal shall issue a warrant of arrest in the Form TRT. 4 prescribed in the First Schedule to these Rules to procure attendance before it of a person who, being served with summons to appear and without reasonable excuse, fails to do so.

PART IV
PROCEEDINGS OF THE TRIBUNAL (rules 14-24)

14.    Quorum

    (1) The quorum of the Tribunal shall be three members of whom one shall be the Chairman or the Vice-Chairman.

    (2) There shall preside at any meeting of the Tribunal:

    (a)    The Chairman; or

    (b)    in the absence of Chairman, the Vice-Chairman.

    (3) The determination of any matter before the Tribunal shall be by a majority of the votes of the members present.

    (4) >Without prejudice to subrule (3), where there is a dissenting opinion of a member or members, the decision of the Chairman or >other person presiding at the proceedings, shall be final and con>clusive.>

    (5) >Notwithstanding that the Chairman or Vice-Chairman is not bound by the dissenting opinion of any member or members he shall record >the differing opinion and reason for his disagreement.

15.    Hearing of appeal

    (1) The hearing before the Tribunal shall be open to the public unless the Tribunal at the request of either party, or on its own discretion, directs that the hearing be closed to the public.

    (2) >For the purpose of proceedings before the Tribunal, the Tribunal may:>

    (a)    Take evidence on oath;

    (b)    proceed in absence of a party who has had reasonable notice of the proceedings; and

    (c)    for sufficient reasons adjourn the hearing of the proceedings for a >period not exceeding seven days from the date of adjournment.

    (3) The appellant shall state the grounds of his appeal.

    (4) Except with the consent of the Tribunal and upon such terms and >conditions as the Tribunal may determine, the appellant may not at the hearing rely on any ground other than grounds stated in the appeal and may not adduce any evidence other than the evidence which was previously made available before the Board.>

    (5) Notwithstanding subrule (4) of rule 15, the Tribunal may, at any >time put questions to either party, and may at its discretion, call witness >and such additional evidence as is necessary for further clarification of the issues raised at the hearing of the appeal.>

    (6) At the conclusion of the statement and of any evidence on behalf of the appellant, the respondent shall be entitled to make such submissions, supported by such relevant evidence, as may be necessary.

    (7) The appellant shall be entitled to reply but may not rely on any ground or evidence enunciated or adduced at the earlier stages of hearing.

    (8) In hearing the appeal, the Tribunal may determine the matter through >mediation, conciliation or arbitration as provided by the Act, but the rules of procedure under the Civil Procedure Code * and under the >Arbitration Act >* with regard to the conduct of mediation, conciliation >and arbitration shall not apply.>

16.    Procedure

    (1) In any proceeding before the Tribunal, the procedure of the >Tribunal shall subject to the Act and these Rules be within the discretion >of the Tribunal.>

    (2) A proceeding before a Tribunal shall be conducted with as little formality and technicality as possible, and the Tribunal shall not be bound by the rules of evidence but may inform itself on any matter in such manner as it thinks appropriate.

    (3) Where the Act and these Rules are silent in relation to any particu>lar practice or procedure, the proceedings of a Tribunal shall be >conducted in accordance with such rules of practice and procedure as the >Tribunal may specify.>

    (4) The Tribunal shall have such assistance in carrying out its lawful processes, orders, rules, decrees, or commands as is available to an ordinary court in Tanzania.

17.    Records of appeal

    (1) The records of proceedings of appeal shall be taken down in writing by the members of the Tribunal at that proceeding or by any person authorized to do so, in the form to be decided upon by the Chairman and members.

    (2) Notwithstanding subrule (1), the records of appeal at the hearing >of an appeal may be recorded in short hand or by mechanical means, and >if the parties to the proceeding agree, the transcript of anything so recorded shall, if certified by the members of the Tribunal at that meeting to be correct, be deemed to be a true record of such evidence for the purposes of those proceedings.>

    (3) The records of every meeting of the Tribunal shall be signed by the Chairman or Vice-Chairman and the members present.

18.    Amendment of statement of appeal

    The Tribunal may, at any stage and time on its discretion or on application by the party to the proceedings direct that the statement of appeal be amended in such terms as it deems fit.

19.    Witnesses and production of evidence>

    (1) The Tribunal may call any person to attend at the hearing and give evidence including the production of any document if the Tribunal >believes that evidence will assist its deliberations.>

    (2) The summons for attendance of witnesses shall be issued by the >Tribunal in the Form TRT. 5 prescribed in the First Schedule to these Rules.>

    (3) A witness attending hearing shall be paid allowances and expenses at the rate specified by the Tribunal.

20.    Withdrawal of appeal

    (1) The appellant may withdraw his appeal from the Tribunal at >any time before the decision is made on it.

    (2) Withdrawal of an appeal before the Tribunal shall be made in writing and addressed to the Tribunal.

    (3) >Where the appeal has been withdrawn the Register shall within fourteen days of receipt of the withdrawal send to the opposite party a >copy of the withdrawal and may attach any other documents relating to >the matter in question.

21.    Decision

    After conclusion of the hearing of the evidence and submissions of the parties the Tribunal shall, as soon as is practicable, make a decision in the presence of the parties or their advocates or representatives and shall cause a copy duly signed and certified by the members of the Tribu>nal which heard the appeal to be served on each party to the proceeding.

22.    Contents of decision>

    The decision of the Tribunal shall be in writing and shall contain:

    (a)    A brief description of the nature of the appeal;

    (b)    affirmation or varying or setting aside the decision of the Board;

    (c)    the reason for the decision;

    (d)    the relief or remedy, if any, to which the parties are entitled; and

    (e)    an order as to costs.

23.    Execution of decision

    (1) The decision of the Tribunal shall be enforced by making application to the Tribunal which shall issue a decree or order authoriz>ing execution.>

    (2) Execution of the decree or order issued by the Tribunal shall be >executed in accordance with the provisions of the Civil Procedure Code *.

    (3) The application for execution shall be made upon expiry of thirty days from the date on which the decision of the Tribunal was made.

24.    Appeal to >the Court of >Appeal>

    (1) Any person who is aggrieved by the decision of the Tribunal shall be entitled to appeal to the Court of Appeal of Tanzania.

    (2) A notice of Appeal shall be filed in triplicate at the Tribunal within fourteen days and the Registrar of the Tribunal shall forward the same to the Court of Appeal.

    (3) An appeal to the Court of Appeal shall be on matters of law only >and the provisions of the Appellate Jurisdiction Act, 1979, and the Court >of Appeal Rules * shall apply mutatis mutandis.>

    (4) A notice of intention to appeal to the Court of Appeal shall not be a bar to the application for a decree or order for execution.

FIRST SCHEDULE
FORMS

FORM TRT. 1
NOTICE OF INTENTION TO APPEAL

(Section 16(3) and rule 24(3))

FORM TRT. 2
STATEMENT OF APPEAL

(Section 16(3) and rule 6(2))

FORM TRT. 3
NOTICE TO PARTIES TO APPEAL

(Section 22(1) and rule 10(3))>

FORM TRT. 4
WARRANT OF ARREST OF WITNESS

(Rule 13(2))

FORM TRT. 5
WITNESS SUMMONS

(Section 23(1) and rule 19(2))

SECOND SCHEDULE
FEES FOR LODGING APPEALS

THE TAX REVENUE APPEAL BOARD RULES

[1st May, 2001]

G.N. No. 57 of 2001

PART I
PRELIMINARY PROVISIONS (rules 1-3)

1.    Citation

    These Rules may be cited as the Tax Revenue Appeal Board Rules>.

2.    Omitted>

    [Omitted.]

3.    Interpretation

    In these Rules unless the context requires otherwise–

    "Act" means the Tax Revenue Appeals Act *;

    "appellant" means a person who institutes an appeal before the Board;

    "Board" means the Tax Revenue Appeals Board established by section >4(1) of the Act;>

    "Commissioner-General" means the Commissioner-General appointed >under section 15 of the Tanzania Revenue Authority Act *, and includes any person appointed as Commissioner in respect of any tax;>

    "Minister" means the Minister responsible for finance;

    "member" means the Chairman, Vice-Chairman and other members appointed in accordance with section 4(2)(c) of the Act;

    "parties" means the appellant, the respondent and includes every person who is interested in the subject matter of the proceedings before the >Board or Tribunal;>

    "Secretary" means the Secretary of the Tax Revenue Appeals Board appointed under section 6(1) of the Act;

    "Tribunal" means the Tax Revenue Appeals Tribunal established by section 8(1) of the Act.

PART II
INSTITUTION OF APPEAL (rules 4-9)

4.    Filing of notice of >appeal to >the Board>

    (1) A person who wishes to appeal to the Board shall issue to the >Board a written notice of intention to appeal.>

    (2) A notice of intention to appeal shall be issued within thirty days from the date of service of the notice of assessment of tax or notice as to >the existence of liability to pay any tax, duty, fee, levy or charge.>

    (3) A notice of intention to appeal shall state whether it is intended to >appeal against the whole or part of the tax assessed or the existence of >liability to pay any tax, duty, fee, levy or charge.>

    (4) A notice of intention to appeal shall be made in the Form TRB. 1 >prescribed in the First Schedule to these Rules and shall be signed by or on behalf of the appellant.>

    (5) The appellant shall serve copies of the notice of intention to appeal to parties to an appeal.

5.    Transmission of >notice of >intention to appeal>

    Where the Secretary has received a notice of intention to appeal, he shall endorse on it the date on which it was received and thereafter enter >or cause to be entered into the register all relevant particulars as may be necessary to identify each such appeal.>

6.    Institution >of appeal

    (1) An appeal to the Board shall be instituted by lodging a state>ment of appeal at the registry of the Board within forty five days from the date of service of the notice of assessment of tax or notice as to the existence of liability to pay any tax, duty, fee, levy or charge.>

    (2) Every appeal shall be made in the Form TRB. 2 prescribed in the First Schedule to these Rules.

    (3) Upon receipt of appeal, the Secretary shall endorse on it the date o>n which he received it, and where it is appropriate he shall transmit to each member appointed pursuant to section 4(2)(c) of the Act, all docu>ments constituting the appeal.>

7.    Attachment of material documents with appeal

    (1) A person who institutes an appeal to the Board shall attach all material documents which are necessary for the proper determination of the appeal.

    (2) Without prejudice to subrule (1) and regard being had to the na>ture of the act or omission, or of like matter giving rise to appeal, the >appeal shall contain the following documents:>

    (a)    The statement constituting the appeal;

    (b)    a copy of a notice of objection to an assessment submitted to the Commissioner-General by the appellant;

    (c)    a copy of a notice issued by the Commissioner-General regarding the existence of liability to pay tax, duty, fees, levy or charge;

    (d)    where the appeal relates to refusal by the Commissioner-General to admit a notice of objection or statement containing the refusal to admit such objection;

    (e)    where the appeal relates to–

        (i)    calculation by the Commissioner-General of the amount due for >refund, drawback or repayment of any tax, fee, duty, levy or >charge;>

        (ii)    refusal by the Commissioner-General to make any refund or repayment;

        (iii)    an apportionment of any amount or sum by the Commissioner->General under the Second Schedule to the Income Tax Act >* which affects, or may affect, the liability to tax of two or more persons;>

        (iv)    a determination by the Commissioner-General under paragraph 32(4) of the Second Schedule to the Income Tax Act >*;

        (v)    the decision by the Commissioner-General to register, or refusal to register, any trader for the purpose of the Value Added Tax Act, a statement containing the decision of the Com>missioner-General *;

    (f)    evidence of payment of appropriate fees.

    (3) Notwithstanding subrules (1) and (2) the Board may order any party to the proceedings to supply any additional documents which may >be necessary for proper determination of the matter before it.>

8.    Payment of fees, etc. >Minister to >amend fees>

    (1) The appellant shall, when instituting an appeal to the Board, pay the appropriate amount of fees set out in the Second Schedule to these Rules.

    (2) The Minister may, by notice published in the Gazette, amend, add >to, vary or otherwise after the Second Schedule.>

    (3) No appeal shall be entertained by the Board if it appears to it that the appropriate fees has not been paid by the appellant.

9.    Extension of time to institute appeal

    The Board may, upon the application in writing by a party and >depending on the circumstances of each case and after the opposite party has been given opportunity to be heard, extend the time for instituting an appeal within a specified time limit.>

PART III
ATTENDANCE OF PARTIES (rules 10-13)

10.    Notice for appearance of parties

    (1) The Secretary shall within a period of not less than fourteen days before the date fixed for hearing of an appeal serve to all parties and their witnesses, a notice of hearing.

    (2) A notice of hearing signed by the Secretary shall be served by way of summons prescribed in Forms TRB. 3 prescribed in the First Schedule >to these Rules and shall specify the time, date and place where it is intended that hearing be conducted.

11.    Proof of >service of >summons>

    A party who has been served with summons to appear before the Board shall acknowledge the service of such summons by endorsing such summons.

12.    Attendance by parties

    In every proceedings before the Board, the appellant may appear >in person or be represented by a person registered as tax consultant, ac>countant, auditor or advocate; and the Commissioner-General may be represented by a person duly authorized in that behalf.>

13.    Failure to appear

    (1) A person who has been served with a summons to appear be>fore the Board and fails to comply with such summons without reasonable excuse commits an offence under the Act.

    (2) Where a person who has been served with summons to appear before the Board and fails to comply with such summons, the Board may issue a warrant of arrest in Form TRB. 4 prescribed in the First Schedule to these Rules for procuring the attendance of that person before the Board at a date, time and place specified in the warrant.

PART IV
PROCEEDINGS OF THE BOARD ON APPEAL (rules 14-23)

14.    Quorum

    (1) The quorum of the Board shall be three members of whom one shall be the Chairman or the Vice-Chairman.

    (2) >There shall preside at any meeting of the Board:>

    (a)    The Chairman; or

    (b)    in the absence of the Chairman, the Vice-Chairman.

    (3) The determination of any matter before the Board shall be by a majority of the votes of the members present.

    (4) Without prejudice to the subrule (3), where there is a dissenting >opinion of a member or members, the decision of the Chairman or other >person presiding at the proceedings, shall be final and conclusive.>

    (5) Notwithstanding that the Chairman or the Vice-Chairman is not >bound by the dissenting opinion of any member or members, he shall record the differing opinion and reason for his disagreement with the opin>ion of such other members.

    (6) The records and decision of the Board shall be signed by the Chairman or Vice-Chairman and the members present.

15.    Hearing of appeal

    (1) Unless otherwise directed by the Chairman, proceedings before the Board, shall be open to the public.

    (2) >For the purpose of proceedings before it, the Board may:>

    (a)    Take evidence on oath;

    (b)    proceed in absence of a party who has had reasonable notice of the hearing; and

    (c)    adjourn the hearing of the proceedings.

    (3) At the hearing of an appeal the appellant shall state the grounds of >his appeal and may support them by any relevant evidence.>

    (4) Except with the consent of the Board and upon such terms and conditions as the Board may determine, the appellant may not at the hear>ing rely on any ground other than the grounds stated in the appeal and >may not adduce any evidence other than the evidence which was previously made available to the Commissioner-General in the notice of objection.>

    (5) At the conclusion of the statement and evidence on behalf of the appellant, the respondent shall be entitled to make such submissions, supported by such relevant evidence, as may be necessary.

    (6) The appellant shall be entitled to reply but may not rely on any >ground or evidence other than grounds or evidence enunciated or adduced at the earlier stages of the proceedings.>

    (7) The Chairman and members of the Board shall be entitled at any >stage of hearing to ask such questions as they consider relevant to the >matter involved.>

    (8) A witness called and examined by one party may be cross-exam>ined by the opposite party.

    (9) The Board may adjourn the hearing of the appeal for the purpose of enabling the production of further evidence by any party or for other >good cause as it considers necessary, on such terms as it may determine.

    (10) >In hearing the appeal, the Board may determine the matter through mediation, conciliation or arbitration, but the rules of procedure under the Civil Procedure Code * and the Arbitration Act * with regard to the conduct of mediation and arbitration shall not apply in relation to the proceedings under these Rules.>

16.    Amendment of statement >of appeal

    The Board may, at any stage and time on its discretion or on application by the party to the proceedings, direct that the statement of appeal be amended in such terms as it deems fit.

17.    Witnesses and >production >of evidence>

    (1) The Board may call any person to attend at the hearing and >give evidence and may order any person to produce any document if it believes that such evidence or document will assist in its deliberations.>

    (2) The summons for attendance of witnesses shall be issued by the Board in Form TRB. 5 prescribed in the First Schedule to these Rules.

    (3) A witness attending the hearing in compliance with the summons >issued by the Board shall be paid allowances and expenses at the rates which are applicable in relation to payment of witnesses who are called >by the High Court.

18.    Proof of >evidence>

    (1) The evidence before the Board may be given orally or by affidavits or in such other means and form as the Chairman may direct.

    (2) Where the evidence is given by affidavit, the Board may at the >instance of either party or itself, order the attendance of the deponent for >cross-examination.

    (3) The rules of civil procedure as regards affidavit shall apply mutatis mutandis in relation to affidavit made for the purposes of these Rules.

    (4) In any proceedings, where the evidence of a witness who resides outside Tanzania is necessary, the Board shall have power to issue a commission or letter of request to examine that witness abroad.

19.    Withdrawal of appeal

    (1) Any party to the proceedings before the Board may withdraw an appeal from the Board at any time before the Board makes a decision >on that appeal.>

    (2) Withdrawal of an appeal before the Board shall be made in writing and addressed to the Board.

    (3) Notwithstanding subrule (1) the Commissioner-General may withdraw the decision which gave rise to or against which the appeal has been made.

    (4) Where the appeal has been withdrawn or where the Commissioner-General has withdrawn the decision giving rise to appeal the Secretary shall, within fourteen days of receipt of the withdrawal, send to the oppo>site party and to each other interested party a copy of the withdrawal and >may attach any other documents relating to the matter in question.>

    (5) Withdrawal of an appeal or decision shall not prevent a party from applying for costs.

20.    Contents of >the >decision>

    (1) The decision of the Board shall be in writing and shall contain:

    (a)    A> brief description of the nature of the appeal;>

    (b)    a summary of all relevant evidence produced before the Board >and the reasons for accepting or rejecting the evidence;>

    (c)    the reasons for the decision;

    (d)    >the relief or remedy, if any, to which the parties are entitled; and>

    (e)    >an order as to costs.>

    (2) Upon conclusion of the hearing of evidence and submissions of the >parties, the Board shall, as soon as is practicable, make a decision in the >presence of the parties or their advocates or representatives and shall cause a copy, duly signed and certified by the members of the Board who heard the appeal, to be served on each party to the proceedings.>

21.    Execution of decision of the Board

    (1) The decision of the Board shall be enforced by making appli>cation to the Board and the Board shall issue a decree or order authoriz>ing execution.>

    (2) Execution of the decree or an order issued by the Board shall be carried out in accordance with the provisions of the Civil Procedure Code *.

    (3) Notwithstanding subrule (1), the application for execution shall be made upon expiry of thirty days from the date on which the decision or order of the Board was made.

22.    Notice of appeal to >the Tribunal>

    (1) Any party to the proceedings before the Board who is dissatisfied with the decision of the Board shall issue a notice of intention to appeal.

    (2) The notice of intention to appeal to the Tribunal shall be issued within fourteen days from the date on which the decision in respect of which it is intended to appeal was delivered and shall contain statement as to whether the appeal is on the whole decision or order or is on a specified matter only.

    (3) The notice of intention to appeal shall be of such number of copies which may be necessary to be communicated to all parties and one copy shall be filed with the Tribunal.

    (4) The notice of intention to appeal to the Tribunal shall not be a bar for the application for a decree or order for execution of the decision or order issued by the Board.

23.    Revocation

    [Revokes the following Rules:

    (a)    The Income Tax (Appeals Tribunal) Rules;

    (b)    the Income Tax (Appeals Board) Rules;

    (c)    the Value Added Tax (Appeals Tribunal) Rules.]

FIRST SCHEDULE
FORMS

FORM TRB. 1
NOTICE OF INTENTION TO APPEAL>

(Section 12(6) and rule 4(4))

FORM TRB. 2
STATEMENT OF APPEAL

(Section 12(6) and rule 6(2))

FORM TRB. 3
NOTICE TO PARTIES TO APPEAR

(Section 22(1) and rule 10(2))

FORM TRB. 4
WARRANT OF ARREST OF WITNESS

(Rule 13(2))

FORM TRB. 5
WITNESS SUMMONS

(Section 23(1) and rule 17(2))

SECOND SCHEDULE
FEES FOR LODGING APPEALS