Write-off authority updated; tax arrears orders must be endorsed centrally and include brief reasons for write-off. Delegated financial powers allow designated tax officers to write off irrecoverable tax arrears with reporting to the next higher authority; individual write-off orders above the newly lowered threshold and up to the existing upper limit must be endorsed to the Board, copies to the Auditor General remain required, and past orders within the scaled limit should also be forwarded. All write-off orders passed without Board approval must set out brief reasons and use an amended proforma, while supervisory test checks and the annual remission statement will monitor lower-tier write-offs.
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.
Write-off authority updated; tax arrears orders must be endorsed centrally and include brief reasons for write-off.
Delegated financial powers allow designated tax officers to write off irrecoverable tax arrears with reporting to the next higher authority; individual write-off orders above the newly lowered threshold and up to the existing upper limit must be endorsed to the Board, copies to the Auditor General remain required, and past orders within the scaled limit should also be forwarded. All write-off orders passed without Board approval must set out brief reasons and use an amended proforma, while supervisory test checks and the annual remission statement will monitor lower-tier write-offs.
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