Cross-border tax recovery: certificates drawn under section 222 may be forwarded to the Board for action. The amendment requires that particulars be specified in a certificate drawn up under section 222 and substitutes sub-section (2) to allow a Tax Recovery Officer, where an assessee in default has property in a foreign country with which an agreement for recovery exists, to forward a certificate drawn up under section 222 to the Board, which may then take such action as it deems appropriate having regard to the terms of the agreement.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Cross-border tax recovery: certificates drawn under section 222 may be forwarded to the Board for action.
The amendment requires that particulars be specified in a certificate drawn up under section 222 and substitutes sub-section (2) to allow a Tax Recovery Officer, where an assessee in default has property in a foreign country with which an agreement for recovery exists, to forward a certificate drawn up under section 222 to the Board, which may then take such action as it deems appropriate having regard to the terms of the agreement.
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