Income Tax Management Act (Cap. 372), article 56

56. Deleted by Act IX.2025. 49. 70 CAP. 372.] INCOME TAX MANAGEMENT Documents containing evidence of act or omission by warrant holder. Added by: V . 1998.4. Amended by: V . 2012.46. Cap. 281. 57.* (1) In this article - (a) "warrant holder" means a person or firm in possession of a warrant issued under the Accountancy Profession Act; (b) "Board" means the Board cons tituted under article 6 of the Accountancy Profession Act . (2) Where the Commissioner is of the opinion that any document which has been produced to or obtained by him for any purpose of the Income Tax Acts f or the year immediately precedi ng the year of assessment beginning on 1st January, 1998 and subsequent years, being a documen t to which this article refers , constitutes or contains evidence of any act or omission on the part of a warrant holder, and that such act or omission is an act or omission mentioned in article 15(1)( a)(i) of the Accountancy Profession Act he shall, subject to the other provisions of thi s article, send a copy of tha t document to the Board. (3) The Commissioner shall certify any document he sends to the Board in accordance with sub-a rticle (1) hereof as a true c opy of the original and shall send to the Board together with any s uch document a statement giving the reasons for which he has formed his opinion, provided that no reference may be made in any such statement to any facts or circumstances which do not result fro m the said documents. (4) The Board may use any document received in accordance with the provisions of this arti cle for the purpose of an enqui ry which it may conduct under the said Act but not for any other purpose. (5) A document sent to the Board and certified as a true copy of the original in accordance with t his article shall be admissibl e as evidence as if it were the original and the production of such document shall not empower any court or authority to request th e Commissioner to produce the original of such document or to giv e evidence on such document except as may be allowed under the other provisions of the Income Tax Acts: Provided that the Commissi oner may be required to produce the original of any such document in any case where it is necessary to prove the handwriting or the signature or the iden tity of the warrant holder in question, but only for the purpose of such proof and provided that the said original shall be returned to the Commissioner as soon as it is no longer required for the purpos e for which it has been produced. (6) Within a reasonable time fro m the receipt of any document sent to it in accordance with thi s article, the Board shall inf orm the Commissioner in writing whether it proposes to use the said document for the purpose referre d to in sub-article (4) hereof or not, and, in the latter case, the Board shall state the reason for its decision not to make such a use and shall return the document t o the Commissioner. *This article was originally added as article 19A. INCOME TAX MANAGEMENT [CAP. 372. 71 ( 7 ) W i t h i n a r e a s o n a b l e t i m e f r o m t h e c o n c l u s i o n o f a n y enquiry in which any documents referred to the Board in accordance with this ar ticle have been used, the Board shall de liver to the Commissioner a copy of its decision on that enquiry. (8) Nothing in this articl e shall be construed as - (a) empowering the Board to request any information or documents from the Commi ssioner or to otherwise have access to documents or other information held by the Commissioner; (b) binding the Commissioner to give evidence or expla- nations in respect of any documents sent by him to the Board; (c) binding the Commissioner to conduct any investi- gation or make reports on the conduct of any warrant holder. (9) The documents to which this article refers are: (a) any report or certification si gned by a warrant holder; (b) any records, books, accounts or computations, or any extract thereof, in respect of which a report or certification referred to in paragraph ( a) hereof has been made: Provided that a document referred to in this paragraph shall not be deemed to be a document to which this article refers unless it is sent to the Board together with the said report or certification. PART X Power to make rules Power to make rules. Amended by: II. 2002.81; IV . 2011.65; III. 2013.54.