Existence of precedent: Revenue Audit queries on precedents answered; commissioners must consult Board before offering legal interpretation. Queries from Revenue Audit parties asking whether departmental instructions or judicial decisions cover a specific problem must be answered clearly. If ... Summary
Existence of precedent: Revenue Audit queries on precedents answered; commissioners must consult Board before offering legal interpretation.
Queries from Revenue Audit parties asking whether departmental instructions or judicial decisions cover a specific problem must be answered clearly. If the Audit seeks the Commissioner's general interpretation of a legal provision, the Commissioner should consult the Board, which may refer the question to the Ministry of Law for advice.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
Join Channel
TaxTMI 
