This ruling is issued pursuant to the authority granted under Section 84 of the Tax Administration Act (Law Number 3/2010) as amended by Law Number 14/2011. This ruling is legally binding.

Introduction

1. This ruling explains the rule for accepting new supporting documents and evidence to support an objection.

2. Section 43 of the Tax Administration Act states:

The procedure for reviewing objections made by taxpayers concerning decisions made by the MIRA, and for making determinations concerning such objections, shall be specified in the Regulation made pursuant to this Act.

Ruling

3. A taxpayer shall not be allowed to submit documents and other evidence in support of an objection filed under section 42 of the Tax Administration Act, if such documents or evidence were not submitted to MIRA prior to the issuance of the Notice of Tax Assessment to which the objection relates.

Date of Effect

4. This ruling shall have effect from its date of issue.