• Part 22: Part 22: Appeals

    Amended (as from 18th June 2014)

    • Article 132 - Policy Statement on Appeals

      This Part provides the framework for a dispute resolution process that is accessible, transparent and just. In the first instance the Tax Department will review its own decisions. If a matter is not resolved by the review process, the appeal may be taken to The Regulatory Tribunal and ultimately to The QFC Court. QFC Entities have the right to bypass the review process.

      Amended (as from 18th June 2014)

    • Article 133 - Appeal Procedure

      (1) Within 60 days of the amendment to a return under Article 124(2)(b), the date of service of a notice of assessment under Article 128 or any other matter which may be appealed under these Regulations or the Tax Rules, a QFC Entity may by notice in writing to the Tax Department, appeal against the amendment, assessment, decision or determination.
      (2) A notice under Article 133(1) shall state the grounds of appeal.
      (3) All appeal proceedings under these Regulations and the Tax Rules shall be brought before The Regulatory Tribunal.
      Amended (as from 18th June 2014)

    • Article 134 - Tax Department Review

      (1) Subject to Article 134(4), upon receipt of an appeal under Article 133 the Tax Department shall conduct a review of the subject matter of the appeal.
      (2) The Tax Department shall give the QFC Entity written notice of their decision following a review under Article 134(1).
      (3) If the QFC Entity agrees in writing to a decision issued by way of notice under Article 134(2) the appeal shall be regarded as determined by agreement under Article 135(5), in the terms of the notice, on the date the written agreement by the QFC Entity is received by the Tax Department.
      (4) Where a review under this Article is in progress, and before a notice is issued under Article 134(2), a QFC Entity may apply to the Tax Department, by notice in writing, for the appeal to be referred directly to The Regulatory Tribunal and upon receipt of such an application the Tax Department shall make the referral, notifying the QFC Entity in writing that it has done so.
      (5) If a referral to The Regulatory Tribunal is made following an application from a QFC Entity under Article 134(4) the Tax Department is not obliged to issue a decision notice under Article 134(2).
      Amended (as from 18th June 2014)

    • Article 135 - Appeals

      (1) If a QFC Entity is dissatisfied with the Tax Department's decision under Article 134(2) the QFC Entity may apply to the Tax Department, by notice in writing, for the appeal to be referred to The Regulatory Tribunal and upon receipt of such an application the Tax Department shall make the referral, notifying the QFC Entity in writing that it has done so.
      (2) Nothing in these Regulations or the Tax Rules shall prevent a QFC Entity from referring an appeal directly to The Regulatory Tribunal and requesting a hearing.
      (3) The Tax Rules may make administrative provisions regarding appeals.
      (4) Upon the hearing of an appeal, The Regulatory Tribunal may confirm, increase or order the reduction of any assessment or make any other order as they think fit.
      (5) Where, before an appeal is determined by The Regulatory Tribunal, the QFC Entity and the Tax Department come to an agreement in writing to disallow the appeal or to allow it either wholly or in part, the like consequences shall ensue for all purposes as would have ensued if, at the time the agreement was come to, The Regulatory Tribunal had determined the appeal in that manner.
      (6) An assessment or self-assessment, including a self-assessment amended under Article 124, shall stand good unless it is shown to the satisfaction of The Regulatory Tribunal, by examination of the appellant on oath or affirmation or by other evidence that the assessment is excessive.
      (7) Within 30 days of the final determination of an appeal by The Regulatory Tribunal any party to the proceedings, if dissatisfied with the determination or decision as being erroneous in point of law, may by notice served on The Regulatory Tribunal, require it to state and sign a case for the opinion of The QFC Court.
      Amended (as from 18th June 2014)

    • Article 136 - Late Appeals

      (1) An appeal may be brought out of time if on application for the purpose, the Tax Department are satisfied there was a reasonable excuse for not bringing the appeal within the time limit, and that the application was made thereafter without unreasonable delay.
      (2) Where the Tax Department do not accept an application under Article 136(1) the QFC Entity whose appeal it is may apply to the Tax Department, by notice in writing, for that decision to be reviewed under Article 134 as if it were a separate appeal.
      (3) If the question of whether a late appeal should be accepted or not is referred to the Regulatory Tribunal, that Tribunal may hear the question separately, or as a preliminary matter in the hearing of the appeal itself.
      Amended (as from 18th June 2014)