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meaning of without reasonable excuse in section 82A.pdf
******FULL HOUSE*******
Issue of section 82A additional tax assessments is the most commonly used method by Commissioner of Inland Revenue to penalise those taxpayers who file incorrect tax returns. "Without reasonable excuse" is the key element of section 82A. The speaker will discuss the following items:
l What is the exact meaning of the term?
l Should the taxpayer submit reasonable excuses for filing incorrect tax returns or the Inland Revenue produceevidence to show that the taxpayer has no excuse to file incorrect tax returns?
l Some court judgments after 2005, either of tax or non-tax cases, and board of review decisions gave rulings on the burden of proof issue and relevant matters.
l Discuss how to appeal against a section 82A additional tax assessment. Other concerns of CTAs will also be the items for discussion in the seminar.
l Whether it is advisable to appeal against a section 82A additional tax assessment.
