Value Added Tax Act (Cap. 406), article 44

44. If any question arises, other than on an assessment, relating to - (a) the registration of a person under this Act or the cancellation of such a registration; (b) any tax chargeable on a supply or an acquisition other than tax assessed in an assessment and any deductions that may be claimed against such tax; (c) whether a transaction made or to be made by a person is a taxable supply or a taxable acquisition or not or whether an importation of goods made or to be made by a person is a taxab le importation or not; (d) any tax chargeable on the importation of goods; (e) the place, the time or the taxable value of a supply or of an acquisition; (f) the amount of deductions allowable to a person registered under article 10 for any tax period; (g) any security required by the Commissioner under this VALUE ADDED TAX [CAP. 406. 35 Act; (h) whether any refund of tax claimed by any person is due or payable to that person or not; (i) any question of law not falling within the foregoing provisions of this article; (j) any matter which, in terms of any provision of this Act, or of any regulations made under this Act, may be referred to appeal; (k) the imposition of any administrative penalty except where it is imposed as a result of an assessment, that question may be referred to the Tribunal by any person who shows to the satisfaction of the Tribunal that he has a direct interest in that question or by the Commissioner. The Administrative Review Tribunal. Amended by: L.N. 89 of 2012.