Notification of Non-Chargeablility

Special 2009 Budget Issue

It is proposed that where a taxpayer has no chargeable income, the Direct General Inland Revenue may notify the taxpayer that no assessment shall be made for that year of assessment.

If the taxpayer is dissatisfied with the notification, he may appeal to the Special Commissioners of Income Tax within thirty days of being so notified. The appeal will be made as if the notification were a notice of assessment.

If no appeal is made against the notification within the stipulated time frame, then the notification will be final and conclusive.