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To make the Special Commissioner of Income Tax (SCIT) a competent tribunal of appeals in hearing and determining appeals from tax payers pursuant to the Income Tax Act 1967.

To hear and determine the appeals in accordance to the sovereignty of federal constitution and the rule of law.

To adjudicate on appeals by taxpayers who are aggrieved by assessments raised by the Director General (DGIR) of Inland Revenue under :-

  1. Income Tax Act 1967;
  2. Real Property Gains Tax 1976; and
  3. Petroleum (income Tax) Act 1967.


  1. Registering and hearing appeals of the taxpayers against the tax assessment by the Inland Revenue Board in accordance with the provisions of the Income Tax Act 1967, the Petroleum (Income Tax) Act 1967, Property Gains Tax Act 1976 and others Act.
  2. Chairman of qualified law with two members of the panel will hear the testimony and examine the accounts also other relevant documents to ensure that the assessment is valid in law.
  3. The decision is making based on the authority and the relevant laws and provide the Deciding Order.
  4. Providing Grounds of Decision and Case Stated for further appeal to the High Court



  1. A Notice of Appeal (Form Q) will be registered within three (3) days from the date it is received from the Director General of Inland Revenue;
  2. The place and date of hearing shall be fixed within six (6) weeks from the date of registration of the Notice of Appeal;
  3. A Deciding Order shall be made within fourteen (14) days after completion the hearing of an appeal;
  4. A Case Stated shall be prepared and forwarded to the High Court within six (6) weeks from the date of notice of further appeal against a Deciding Order.