Special Commissioners of Income Tax (SCIT)

The situations in which a taxpayer can appeal include:

• when he or she believes that tax relief is not given correctly,

• the taxpayer forgets to claim certain fees and expenses, and

• when the taxpayer is dissatisfied with the income tax assessment made by the Inland Revenue Board (IRB).

If taxpayers receive a notice of assessment and disagree with it, they allow appealing; there are two ways for taxpayers to dispute tax assessments by the IRB:

• They may appeal to the Special Commissioners of Income Tax (SCIT); or

• Undergo judicial review.

The vision of Special Commissioners of Income Tax

To be a credible, impartial and competent body in determining income tax disputes while complying faithfully with the Federal Constitution and related tax laws.

The Objective of Special Commissioners of Income Tax

Hearing and deciding income tax appeal issues of facts and law under: