MINERAL RIGHTS TAX: SUBSIDIARY LEGISLATION
INDEX TO SUBSIDIARY LEGISLATION
(under section 5)
(1st July, 1973)
ARRANGEMENT OF REGULATIONS
Returns and Information
3. Tax returns: general
4. Extension of time
5. Returns deemed to be furnished with due authority and in full knowledge of contents
6. Method of furnishing returns
7. Tax returns: where no return furnished
8. Powers of obtaining information
9. Powers of entry, inspection and removal of documents
Assessment of Tax
10. Commissioner to make assessment
11. Additional assessment
12. Reduced assessment
13. Time limit for assessment
14. Notice of assessment
15. Record of assessments
Objections and Appeals
16. Objection to assessment
17. Decision by Commissioner on objection
18. Appeal from decision by Commissioner
19. Hearing by High Court
20. Right of further appeal
21. Payment of tax not suspended by objection or appeal
Payment and Recovery of Tax
22. When tax is payable
23. Extensions of time or payment by instalments
24. Interest on unpaid tax
25. Recovery of tax: general
26. Procedure for recovery of tax by court action
27. Recovery of tax from representative taxpayers
28. Right of representative taxpayer to indemnity
29. Personal liability of representative taxpayer
30. Recovery of tax from person holding money for another person
31. Remission of tax
32. Civil penalties: general
33. Penalties: failure to furnish tax return
34. Penalties: failure to furnish correct tax return
35. Sanction for prosecution
36. Offences: failure to comply with requirements of the Act
37. Offences: intent to evade liability to tax
38. Aiding and abetting an offence
39. Mitigation of penalties and compounding of offences
40. Forms of notices and returns
41. Service of notices or documents
42. Free postage
S.I. 79, 1973.
Preliminary (regs 1-2)
These Regulations may be cited as the Mineral Rights Tax Regulations.
In these Regulations, unless the context otherwise requires-
"assessment", in relation to any person, means a determination by the Commissioner of the value of the mineral rights, whether calculated at the area rate or the ad valorem rate, upon which tax is chargeable and includes an additional assessment or a reduced assessment;
"precedent partner or agent", in relation to a partnership, means the person notified to the Commissioner as the precedent partner of that partnership or appointed as agent of that partnership under the Income Tax Act;
"public officer", in relation to a company, means the person appointed as public officer of that company under the Income Tax Act;
"representative taxpayer", in relation to a person, has the same meaning as in the Income Tax Act, but also includes, in relation to a partnership, the precedent partner or agent of that partnership.
Returns and Information (regs 3-9)
(1) Every person liable to furnish a tax return in respect of any tax year, either personally or in a representative capacity, shall furnish such return in the prescribed form within two months of the end of that tax year, and such form shall be signed by him or by an agent authorized to sign on his behalf.
(2) The Commissioner shall give general notice in the Gazette and in such other manner and at such other places as he deems fit of the obligations imposed by this regulation, but failure to give any such notice shall in no way relieve any person liable to furnish a tax return from his obligation to comply with subregulation (1).
(3) Tax return forms may be obtained from the Commissioner and it shall be the duty of all persons liable to furnish a tax return to obtain such forms.
(4) Notwithstanding subregulation (3) the Commissioner may, if he deems it so advisable, cause forms to be delivered by hand or post to any person.
Where under the Act any return is required to be furnished by any person within a specified number of days, the Commissioner may, by notice in writing served on such person, extend the period in which such return is to be furnished.
Every return, statement or form purporting to be furnished under the Act by or on behalf of any person shall for all purposes of the Act be deemed to have been furnished by that person or with his authority, as the case may be, unless the contrary is proved; and any person signing such return, statement or form shall be deemed to be cognizant of all matters contained therein.
Any return required to be furnished under the Act shall be delivered by hand or post to the address specified in the prescribed form.
(1) Where it appears to the Commissioner that any person is or may be liable to furnish a tax return for any tax year and has not done so, he may, by notice in writing, require such person to furnish a tax return within such time as may be specified in the notice, not being less than seven days from the date of service of such notice.
(2) Nothing in this regulation shall be construed as extending the time limits provided by regulation 3 for the furnishing of any tax return.
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