Findings at a glance
- Traceability of the calculation
- Requirements for counter-evidence
- Burden of proof and its reversal
2× exceeded · 1× met
Traceability of the calculationexceeded
Where the Commissioner disagrees with the return, he assesses the chargeable income to the best of his judgement, after considering further returns, books and evidence.
CitationIncome Tax Management Act (Cap. 372), Art. 31
What we provideEvery figure is traceable down to the individual document. The chain of calculation can be walked in both directions — from the result to the document and back.
Requirements for counter-evidenceexceeded
The tribunal does NOT regard evidence as sufficient to warrant a change in the assessment where the appellant, without reasonable excuse, failed to provide the records, documents, accounts and electronic data previously requested by the Commissioner.
CitationIncome Tax Management Act (Cap. 372) · Verfahren vor dem Administrative Review Tribunal
What we provideA closed system: purchasing, production, masses, unit counts, sales channel and revenue support one another. A single incorrect figure shows up against the others.
Further information — 1 axes
Burden of proof and its reversalmet
The appeal must be lodged within 30 days of service of the refusal.
CitationIncome Tax Management Act (Cap. 372)
What we provideThe evidence is prepared so that the reversal of the burden remains traceable and the counter-evidence engages with the calculation, not with the objection.