1. The document discusses administrative review and appeal procedures under Nepal's Income Tax Act. It provides that taxpayers who disagree with tax assessments can first seek administrative review with the Director General of the Inland Revenue Department, and then appeal to the Revenue Tribunal if still dissatisfied.
2. Administrative review involves re-examining tax orders/decisions by higher authorities within the Inland Revenue Department to ensure they are legally sound. Taxpayers can seek review of various tax-related decisions and orders.
3. The types of decisions that can be administratively reviewed and the review process and conditions are specified in the Income Tax Act and Revenue Tribunal Act. Detailed explanation is provided regarding rights to seek review and appeal.
1. The document discusses administrative review and appeal procedures under Nepal's Income Tax Act. It provides that taxpayers who disagree with tax assessments can first seek administrative review with the Director General of the Inland Revenue Department, and then appeal to the Revenue Tribunal if still dissatisfied.
2. Administrative review involves re-examining tax orders/decisions by higher authorities within the Inland Revenue Department to ensure they are legally sound. Taxpayers can seek review of various tax-related decisions and orders.
3. The types of decisions that can be administratively reviewed and the review process and conditions are specified in the Income Tax Act and Revenue Tribunal Act. Detailed explanation is provided regarding rights to seek review and appeal.
1. The document discusses administrative review and appeal procedures under Nepal's Income Tax Act. It provides that taxpayers who disagree with tax assessments can first seek administrative review with the Director General of the Inland Revenue Department, and then appeal to the Revenue Tribunal if still dissatisfied.
2. Administrative review involves re-examining tax orders/decisions by higher authorities within the Inland Revenue Department to ensure they are legally sound. Taxpayers can seek review of various tax-related decisions and orders.
3. The types of decisions that can be administratively reviewed and the review process and conditions are specified in the Income Tax Act and Revenue Tribunal Act. Detailed explanation is provided regarding rights to seek review and appeal.