S.L. 123.2 ст. 9Requests for reduction of rate of deduction of tax. Cap. 372.

(1)(a) Any payee who feels aggrieved by the rate of tax determined by the Commissioner, or any payer on his behalf, may request the Commissioner to direct a reduction in the rate at which tax is deducted. The request shall be made in writing and shall include sufficient details so as to enable the Commissioner to decide whether a reduction in the rate at which tax is to be deducted is justified.

(b) Any request made under the provisions of this rule shall not be valid if made with regard to a rate or in relation to any part of a rate certified by the Commissioner to have been determined for the collection of unpaid tax for a year or years of assessment other than the year of assessment following that during which the deduction is being made.

(2) Any request to the Commissioner made under the provisions of this rule -

(a) shall not require him to direct the payer to cease making deductions of tax or to deduct tax at a lower rate; and

(b) shall not enable the payer to cease deducting tax or to deduct tax at a lower rate before he is instructed to do so by the Commissioner.

(3) The Commissioner as soon as may be following receipt of a request made under the provisions of this rule may require the payer to produce such further information as he may deem necessary. If the Commissioner is satisfied that a reduction in the rate is justified, he shall determine and direct in accordance with rule 3(1) the new rate at which tax is to be deducted, and he shall communicate it in accordance with rule 3(2).

(4) (a) Not more than one request under this rule shall be made by or on behalf of a payee during any period of twelve consecutive months.

(b) Nothing in this rule contained shall impair the payee’s right under Parts V and VI of the Income Tax

Management Act following service of the notice of assessment upon him in terms of article 33(1). Accounting of deductions