100 Taxpayer notices following a tax return

100  Taxpayer notices following a tax return

(1)     Where a person has made a tax return for a tax period, a taxpayer notice may not be issued for the purpose of checking that person's tax position for that period.

(2)     Where a person has made a tax return in relation to a transaction, a taxpayer notice may not be issued for the purpose of checking a person's tax position in relation to that transaction.

(3)     Subsections (1)

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