Cap. 406 Art. 44Other matters that may be referred to Appeal.

If any question arises, other than on an assessment, relating to -

(a) the registration of a person under this Act or the cancellation of such a registration;

(b) any tax chargeable on a supply or an acquisition other than tax assessed in an assessment and any deductions that may be claimed against such tax;

(c) whether a transaction made or to be made by a person is a taxable supply or a taxable acquisition or not or whether an importation of goods made or to be made by a person is a taxable importation or not;

(d) any tax chargeable on the importation of goods;

(e) the place, the time or the taxable value of a supply or of an acquisition;

(f) the amount of deductions allowable to a person registered under article 10 for any tax period;

(g) any security required by the Commissioner under this Act;

(h) whether any refund of tax claimed by any person is due or payable to that person or not;

(i) any question of law not falling within the foregoing provisions of this article;

(j) any matter which, in terms of any provision of this Act, or of any regulations made under this Act, may be referred to appeal;

(k) the imposition of any administrative penalty except where it is imposed as a result of an assessment, that question may be referred to the Tribunal by any person who shows to the satisfaction of the Tribunal that he has a direct interest in that question or by the Commissioner.