REVENUE APPEALS TRIBUNAL ACT: SUBSIDIARY LEGISLATION
INDEX TO SUBSIDIARY LEGISLATION
Revenue Appeals Tribunal Regulations, 1998
Revenue Appeals Tribunal (Fees) Regulations, 1999
REVENUE APPEALS TRIBUNAL REGULATIONS, 1998
[Section 4]
Arrangements of Regulations
Regulation
PART I
PRELIMINARY
1. Title
2. Interpretation
PART II
ADMINISTRATION
3. Functions of Registrar
PART III
PROCEEDINGS OF TRIBUNAL
4. Proceedings of Tribunal
5. Disclosure of Interest
PART IV
APPEALS PROCEDURE
6. Appeal to be in writing
7. Acknowledgement of appeal
8. Commissioner-General’s statement of case
9. Amendments
10. Documents
11. Withdrawal of an appeal
12. Appeal out of time
13. Hearing
14. Witness
PART V
COSTS
15. Costs
PART VI
DECISIONS
16. Procurement of decisions
SI 143 of 1998.
PART I
PRELIMINARY
These Regulations may be cited as the following as the Revenue Appeals Tribunal Regulations, 1998.
In these Regulations, unless the context otherwise requires–
“Commissioner-General” means the Commissioner-General appointed under the Zambia Revenue Authority Act;
“Chairperson” means the person appointed Chairperson of the Tribunal under section 5; and
“Registrar” means the person appointed Registrar of the Tribunal under section 5.
PART II
ADMINISTRATION
(1) The Registrar shall be the Chief Administrative Officer of the Tribunal and shall be responsible, under the direction of the Chairperson, for the effective and efficient provision of such administrative support as may be necessary to enable the Tribunal carry out its functions.
(2) Without prejudice to the generality, of sub-regulation (1), the Registrar shall be responsible for–
{mprestriction ids="2,3,5"}
(a) ensuring that notices, summons, or other documents are served not less than seven days before the date of hearing; and
(b) receiving relevant documents on behalf of the Tribunal from appellants.
PART III
PROCEEDINGS OF TRIBUNAL
(1) The quorum of the Tribunal shall be three, of which one shall be an accountant.
(2) There shall preside at any meeting of the Tribunal–
(a) the Chairperson;
(b) in the absence of the Chairperson, the Vice-Chairperson; or
(c) in the absence of the Chairperson and the Vice-Chairperson such members as the members present may elect for the purpose of that meeting.
(3) The determination of any matter before the Tribunal shall be by a majority of the members present.
(1) If any member is present at a sitting of the Tribunal at which any matter, in which the member or immediate family member is directly or indirectly interested in a private capacity, is the subject of consideration, that member shall as soon as is practicable after the commencement of the sitting disclose that interest and shall not, unless the Tribunal otherwise directs, take part in the consideration of the appeal or vote on any question relating to that matter.
PART IV
APPEALS PROCEDURE
(1) An appeal to the Tribunal shall be made in writing and shall provide:
(a) details of the decision appealed against;
(b) the date of the decision;
(c) the office giving the decision;
(d) the grounds for appeal; and
(e) such other information as the Tribunal shall require.
(2) An appeal shall be lodged with the Tribunal within 30 days from the date of the decision or determination.
(1) Subject to sub-regulation (2) the Registrar shall acknowledge receipt of the appeal in writing and copy all documents to the Commissioner-General within seven days of receipt of the appeal.
(2) If the appeal is lodged after expiry of the time limit prescribed in Regulation 6, or the appeal does not lie with the Tribunal, the Registrar shall so advise the appellant copying the correspondence and documents to the Commissioner-General, within seven days of receipt of the appeal.
8. Commissioner-General’s statement of case
(1) The Commissioner-General shall within 30 days of receipt of the appeal documents under sub-regulation (1) of regulation 7 lodge with the Tribunal a written statement of the case of setting out the facts and reasons for the disputed decision.
(2) The Registrar shall acknowledge receipt of the statement of the case and copy all document relevant to the appellant, within seven days of receipt of the statement of the case.
The Tribunal may at any time direct that the statement of the case, or other document relevant to the appeal proceedings be amended in such terms as it considers fit.
(1) A party to an appeal shall, within 30 days, lodge with the Tribunal a list of all documents the party proposes to produce at the hearing.
(2) The Registrar shall acknowledge receipt of the list and shall send a copy to the other party within seven days of receipt of the list.
(1) An appellant may withdraw an appeal or the Commissioner-General may withdraw the decision against which the appeal is made anytime before or during the hearing, in writing, and the Registrar shall send a copy of the withdrawal and any other documents to the party within seven days of receipt of the withdrawal.
(2) Withdrawal of an appeal or decision shall not prevent a party from applying for costs.
(1) In the case of a notice of appeal lodged after the expiration of the period specified in regulation 6 the appellant shall apply to the Registrar for leave to lodge the appeal out of time and the Registrar shall grant leave if satisfied with the reason for the late lodgment of the appeal.
(2) Where the Registrar rejects the application to the appeal out of time, the Registrar shall so advise the appellant, the Tribunal and the Commissioner-General within seven days of the decision to reject the application to appeal out of time.
(3) Where a person is aggrieved by the decision of the Registrar to reject an application to appeal out of time, the person may appeal to the Tribunal.
(4) An appeal against the decision of the Registrar to reject the application to appeal out of time, shall be heard by the Chairperson or Vice-Chairperson sitting alone or with another member of the Tribunal.
(1) The Registrar shall advise all parties to an appeal, in writing, of the time and place of the hearing, and shall give the parties not less than 14 days notice.
(2) A hearing of an appeal shall be in public unless, on application by a party to the appeal, the Tribunal directs that the appeal, or part of it, shall be heard in camera.
(3) An appellant may appear in person at a hearing or be represented by an other person that person may appoint, and the Commissioner-General may be represented by any person the Commissioner-General may appoint for the purpose:
Provided that if a party to an appeal or that party’s representative fails to appear at the hearing, the Tribunal shall consider in the manner it thinks fit.
(4) Evidence before the Tribunal may be given orally or through affidavits or in such other manner as the Tribunal shall deem fit.
(5) At the hearing of an appeal, the rules of natural justice shall apply but the Tribunal shall not be bound by the rules or practice as to evidence and may inform itself in relation to any matter in such manner as it thinks fit.
(6) The hearing of an appeal or any application under these Regulations may be adjourned on such terms as the Tribunal thinks fit.
(1) The Tribunal may call any person to attend a hearing and give evidence including the production of any document if the Tribunal believes that evidence will assist its deliberations.
(2) A witness attending a Tribunal hearing shall be paid allowances and expenses at the rates specified by the Registrar.
(3) Any person who–
(a) being required to attend the proceedings in the manner provided in this part, fails without reasonable excuse, to attend;
(b) being summoned to produce any document, book or paper, in that person’s possession or under that person’s control, fails to produce the same; or
(c) refuses to answer any question put to that person by Tribunal; shall be guilty of an offence and liable to a fine not exceeding five thousand penalty units.
PART V
COSTS
(1) The Tribunal may award such costs as it considers appropriate to a party to an appeal to be paid to the other party within such period as the Tribunal may determine.
(2) The Registrar shall be the taxing officer for the purpose of taxing any costs relating to an appeal.
(3) Where a person is not satisfied with the decision of the Registrar regarding the taxation of costs, the person may appeal to the Tribunal.
(4) An appeal against the decision of the Registrar regarding the taxation of costs shall be heard by the Chairperson or Vice-Chairperson sitting alone or with another member of the Tribunal.
PART VI
DECISIONS
(1) The Tribunal may deliver its decision at the end of a hearing, but in any case the decision shall be put in writing and sent to all parties to the appeal within 14 days of delivering the decision.
(2) The Registrar shall keep copies of all decisions endorsed with a date of issue to all parties.
(3) The Registrar shall publish the decision of the Tribunal in the Gazette within 14 days of the date the decision is delivered.
REVENUE APPEALS TRIBUNAL (FEES) REGULATIONS, 1999
[Section 4(8)]
Arrangements of Regulations
Regulation
1. Title
2. Fees
SI 75 of 1999.
These Regulations may be cited as the Revenue Appeals Tribunal (Fees) Regulations, 1999.
The fees set out in the Schedule to these Regulations are prescribed for the matters set out therein.
[Regulation 2]
Prescribed Fees Fee Units For filing notice of appeal 1,111 {/mprestriction} |