A tribunal, generally, is any person or institution with authority to judge, adjudicate on, or determine claims or disputes—whether or not it is called a tribunal in its title. For example, an advocate who appears before a court with a single judge could describe that judge as "their tribunal". Many governmental bodies are titled "tribunals" to emphasize that they are not courts of normal jurisdiction. For instance, the International Criminal Tribunal for Rwanda was a body specially constituted under international law; in Great Britain, employment tribunals are bodies set up to hear specific employment disputes.
The Internal Revenue Code of 1986 (IRC), is the domestic portion of federal statutory tax law in the United States. It is codified in statute as Title 26 of the United States Code. The IRC is organized topically into subtitles and sections, covering federal income tax in the United States, payroll taxes, estate taxes, gift taxes, and excise taxes; as well as procedure and administration. The Code's implementing federal agency is the Internal Revenue Service.
The Court of Exchequer was formerly a distinct part of the court system of Scotland, with responsibility for administration of government revenue and jurisdiction of adjudicate on cases relating to customs and excise, revenue, stamp duty and probate. In 1856 the Court of Session was designated as the Exchequer Court, which now carries out its judicial functions.
The Right to Information (RTI) is an act of the Parliament of India & Delhi Legislative Assembly which sets out the rules and procedures regarding citizens' right to access information. It replaced the former Freedom of Information Act, 2000.
Board of Revenue or Revenue Board may refer to
The constitutional basis of taxation in Australia is predominantly found in sections 51(ii), 90, 53, 55, and 96, of the Constitution of Australia. Their interpretation by the High Court of Australia has been integral to the functioning and evolution of federalism in Australia.
The judiciary of Pakistan is the national system of courts that maintains the law and order in the Islamic Republic of Pakistan. Pakistan uses a common law system, which was introduced during the colonial era, influenced by local medieval judicial systems based on religious and cultural practices. The Constitution of Pakistan lays down the fundamentals and working of the Pakistani judiciary.
The Indian Revenue Service, often abbreviated as IRS, is a civil service that is primarily responsible for collecting and administering direct and indirect taxes. As a central civil service under Group A of the executive branch of the Government of India, it functions under the Department of Revenue of the Ministry of Finance and is under the administrative direction of the Revenue Secretary and the ministerial command of the Minister of Finance.
The federal telephone excise tax is a statutory federal excise tax imposed under the Internal Revenue Code in the United States under 26 U.S.C. § 4251 on amounts paid for certain "communications services". The tax was to be imposed on the person paying for the communications services but, under 26 U.S.C. § 4291, is collected from the customer by the "person receiving any payment for facilities or services" on which the tax is imposed.
The Directorate of Revenue Intelligence (DRI) is the apex anti-smuggling intelligence, investigations and operations agency in India.
There are three general sources of Singapore law: legislation, judicial precedents, and custom.
The Ministry of Law and Justice in the Government of India is a cabinet ministry which deals with the management of the legal affairs, legislative activities and administration of justice in India through its three departments namely the Legislative Department and the Department of Legal Affairs and the Department of Justice respectively. The Department of Legal Affairs is concerned with advising the various Ministries of the Central Government while the Legislative Department is concerned with drafting of principal legislation for the Central Government. The ministry is headed by Cabinet Minister of Law and Justice Arjun Ram Meghwal appointed by the President of India on the recommendation of the Prime Minister of India. The first Law and Justice minister of independent India was Dr. B. R. Ambedkar, who served in the Prime Minister Jawaharlal Nehru's cabinet during 1947–51.
The Royal Malaysian Customs Department ; is a government department body under the Ministry of Finance. RMCD functions as the country's main indirect tax collector, facilitating trade and enforcing laws.
Justice Jacob Benjamin Koshy was born on 13 May 1947 to Mr. Koshy who was then Principal of the Brickfield Higher Secondary School in Malaysia. Justice Jacob Benjamin Koshy is the chairman of Kerala Human Rights Commission. He was Chief Justice of Patna High Court. Justice Koshy was appointed Acting Chief Justice of the Kerala High Court following the elevation of Chief Justice H.L. Dattu as Supreme Court Judge. Appointed as Permanent Judge in 1996, Mr. Koshy was the Executive Chairman of the Kerala State Legal Services Authority.
The Central Board of Indirect Taxes and Customs (CBIC), formerly the Central Board of Excise and Customs, is a statutory body under the Department of Revenue, Government of India. It oversees the administration of indirect taxes, including customs duties, excise duties, and the Goods and Services Tax (GST). CBIC's function also extends to prevention of smuggling, illicit financial activities, and regulation and control of narcotics through its attached/subordinate offices.
The Child Trust Funds Act 2004 is an Act of the Parliament of the United Kingdom.
The National Board of Revenue (NBR) is the Central Authority for Tax Administration in Bangladesh. It is a Statutory Authority attached with the Internal Resources Division of Ministry of Finance. NBR is the Authority for Tax Policies and Tax Laws in Bangladesh. NBR collects almost 97% of Tax Revenue and almost 85% of total Revenue for the Government of Bangladesh.
The National Judicial Reference System (NJRS) is a project of the Income Tax Department of India to streamline its tax litigation system. NJRS aims to be a comprehensive repository of all appeals and verdicts related to direct taxes in the country. The Income Tax Department is the largest litigant in India and NJRS will help the department in decongesting and streamlining the huge backlog of litigation in various courts and Tribunals related to direct tax cases. The portal was launched in March 2015. Continuous improvements and public access are in progress. The portal will enable the department to monitor appeals progress through the appeal stages, undertake policy analysis for issues leading to rising litigation and do research for strengthening their cases by taking reference from previous orders made by the courts tax appeals.
India's Income Tax Appellate Tribunal (ITAT) was the first experiment in tribunalization in the history of India. It was set up on 25 January 1941 by virtue of section 5A of the Income Tax Act, 1922. It is second appellate authority under the direct taxes and first independent forum in its appellate hierarchy. The orders passed by the ITAT can be subjected to appellate challenge, on substantial questions of law, before the respective High Court.
Tribunals in India are quasi-judicial bodies for settling various administrative and tax-related disputes, including matters that are under the jurisdiction of Central Administrative Tribunal (CAT), Income Tax Appellate Tribunal (ITAT), Customs, Excise and Service Tax Appellate Tribunal (CESTAT), National Green Tribunal (NGT), Competition Appellate Tribunal (COMPAT) and Securities Appellate Tribunal (SAT), among others.
