You are viewing the translated version of प्रशासकीय पुनरावलोकनको लागि निवेदन दिन सक्नेः.

Section 31A
Right to re-assess tax assessment

(1) If it appears from the information received by the Director General that any action related to tax assessment is about to be irregular or has taken place after the tax has not been assessed, the Director General shall open a clear reason sheet and take further action. He can instruct the relevant tax officer to determine the tax or give orders to any other officer to do the same.

(2) When determining the tax, the tax officer is not complying with anything related to the assessment of the tax, or irregularly or negligently. If the taxpayer's application stating that the tax liability has increased is submitted within thirty-five days from the date of receipt of the tax assessment order, and if the matter is found to be true during the investigation, the director general may cancel the tax assessment order and order the tax assessment to be re-assessed. For giving an order to reassess the tax in this way, the Director General shall give notice of the same to the Government of Nepal, the Ministry of Finance within three days.

However, in the case that an appeal has been filed against the tax assessment order according to Section 32, the Director General cannot issue an order according to this sub-section.

p>

(3) The taxpayer who submits an application according to sub-section (2) shall pay the undisputed tax amount out of the determined tax amount and deposit fifty percent of the disputed tax amount and penalty or give a bank guarantee for such amount.

(4) If the tax liability is reduced by the tax officer negligently or maliciously, the Director General may issue an order to amend such tax assessment order within four years from the date of tax assessment.