INCOME TAX (DELIVERY OF RETURNS) ACT - 1988 (PNDCL 201)

    • An individual chargeable with tax under the Income Tax Decree, 1975 (S.M.C.D. 5) who before the commencement of this Act has not delivered returns in accordance with section 30 of that Decree in respect of a year of assessment preceding 1st January, 1985 shall within two months after the commencement of this Act deliver to the Commissioner of Internal Revenue Service returns in respect of the years of assessment covering the period commencing with 1st January, 1985 and ending 31st December 1987 and thereafter on a regular basis in accordance with section 30 of that Decree.

    • (1) An action or proceeding shall not be taken or instituted in a Court or tribunal under section 58 of the Decree against an individual taxpayer for failure to deliver a return under section 30 of that Decree in respect of period preceding 1st January, 1985.

      (2) For the purposes of subsection (1), an individual is not liable to pay a penalty which that individual would otherwise have been liable to pay under section 59 or section 62(A) of that Decree.

    • A provision of this Act shall not affect any other obligation or liability including liability to tax existing or incurred under that Decree on or before the commencement of this Act.

    • Despite section 1 of this Act where an individual taxpayer claims a tax refund in respect of a year of assessment the Commissioner may require that individual taxpayer to deliver appropriate returns covering the year of assessment in order to enable him determine the tax liability of the individual taxpayer for purposes of the claim.

    • The Act does not apply to companies and partners in partnerships.

      Made this 23rd day of May, 1988.