960J Evidential and procedural rules

Summary

This section sets out rules of evidence and procedure in relation to proceedings taken by the Collector-General for the recovery of tax.

Details

(1) In any proceedings for the recovery of tax, a certificate signed by the Collector-General stating the following matters is to be evidence of those matters until the contrary is proved —

• that an assessment for the tax has been made,
• that the assessment is final and conclusive,
• that the tax or any part of the tax is due and outstanding,
• that a demand for the payment of the tax has been made.

(2)(a) Subsection (1) will not apply in the case of tax to which Chapter 4 applies, i.e. in the case of PAYE tax.

(2)(b) In proceedings for the recovery of PAYE tax, a certificate signed by the Collector-General that a stated amount of income tax under Schedule E is due and outstanding will be evidence unless the contrary is proved.

(3) In proceedings for the recovery of tax, a certificate signed by the Collector-General certifying the facts or any of the facts referred to in subsection (1) or (2) may be given in evidence without proof. Such certificate will be treated as having been signed by the person holding the position or office of the person signing at the time of signature unless the contrary is proved.

(4) If a dispute arises in relation to a certificate referred to in subsection (1), (2) or (3) during the course of the proceedings for the recovery of tax, the judge has power to adjourn the proceedings to allow the Collector-General or the Revenue officer concerned to attend the hearing and give oral evidence and for any register, file or other record to be produced.

Relevant Date: Finance Act 2021