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L.N. 180 of 2015: Duty on Documents and Transfers Act Remission of Interest and Penalties Rules, 2015

The Commissioner may, at his discretion, remit wholly or in part any interest and penalty

chargeable on any person relating to duty payments.

Provided that the Commissioner may only remit such interest and penalty if he is satisfied

that the duty due was not paid within the prescribed period due to a reasonable cause.

Any reliance placed on any other person to perform any task shall not constitute a

reasonable excuse.

The Commissioner may impose any condition that may consider appropriate for any

remission on the above-mentioned interest and penalty, including the requirement that the

person concerned shall not make a default or omission within such period as the

Commissioner may establish or that the said person shall make a payment of duty in such

amount and within such time as the Commissioner may determine.

Should any condition imposed by the Commissioner in accordance with the above-

mentioned provisions be infringed by the person concerned, any remission of interest and

penalties granted by the Commissioner shall be forfeited.

The Commissioner shall communicate in writing to the person concerned any condition

imposed as outlined above the consequences of an infringement of any such condition

and, when such is the case, the fact that forfeiture has been incurred.

The use of the Commissioner’s discretion under this rule shall not be questioned in any

appeal.

Interest and penalties chargeable under the provisions of the Act on the amount of duty

payable under a payment plan not exceeding two years shall cease to be incurred from the

date a person enters into such payment plan.

Provided that if the remission is not effected due to non-compliance with the provisions

of these rules, the interest and penalties shall be charged as if they had never ceased.

Where a person has benefitted from a remission of interest and penalties under these

rules, the Commissioner may deduct the equivalent amount of such remitted interest and

penalties from any interest and penalties on any refund of duty which may become due to

that person within six (6) years from the date of remission of interest and penalties under

these rules.

No claim for any refund of any amount whatsoever is allowed in respect of interest and

penalties already paid to the Commissioner under the provisions of the Act.