Cap. 372 · Income Tax Management Act (Cap. 372)
Cap. 372 Art. 41Procedure in cases where objection or appeal is pending.
PART VII
(1) Where notice of objection or appeal against an assessment has been given, the tax assessed thereunder which is in dispute may be kept in abeyance.
(2) This article shall not apply to the tax deductible in accordance with the provisions of article 23 and to the tax payable in accordance with the provisions of article 42(2).
Änderungsgeschichte
- Amended by VII.2019.47