Section 92, The Goods and Services Tax Act, 2009

The following decisions made under this Act are reviewabledecisions:– (a) a decision under section 16 to register or not to register a person under this Act, including a decision in relation to the date of commencement of registration; 96 97 Garnishment. Recovery of GST from persons leaving Sierra Leone. Reviewable decisions. (b) a decision under section 17 to cancel or not to cancel a person’s registration under this Act, including a decision in relation to the date of cessation of registration; (b) a decision under section 29 to allow or not allow an input tax credit to a registered person, including a decision as to the amount of any input tax credit allowed; (c) a decision under section 31 to authorise or disallow a taxable person to print and issue its own-generated GST invoice; (d) a decision under subsection (3) of section 37 to require a person to lodge fuller or additional returns; (e) a decision under section 41 not to pay a refund or allow an input tax credit; (f) the issue of an assessment under Part XI; (h) a decision under section 44 to make a determination in relation to a taxpayer’s liability for an amount; (i) a decision under section 48 to require a person to give security; (j) a decision under section 57 to approve or reject a request for remission of penalties; (k) a decision under subsection (9) of section 57 not to remit a penalty or a decision to remit the penalty only in part; (l) a decision under section 100 to appoint a person as a representative of a taxable person; (m) a decision on liability or tax treatment of a (2) Regulations may amend subsection (1).