সমন্বয়ের পদ্ধতি

(1) For the purpose of taking action against tax benefits, the Deputy Commissioner of Taxes shall issue a notice to the taxpayer specifying the following matters, namely:

(a) the reasons for the Deputy Commissioner of Taxes to believe that the taxpayer has obtained tax benefits through misuse of the tax system;

(b) where applicable, details of the measures intended to be taken, including the purpose of the adjustment;

(c) requiring the taxpayer to appear before the Deputy Commissioner of Taxes on the date specified in the notice;

(d) submission of necessary statements, documents, and information required for making a decision regarding the obtaining of tax benefits.

(2) The taxpayer shall be provided an opportunity for a hearing regarding the adjustment of tax benefits, and a minimum of 30 (thirty) days shall be given from the date of informing the taxpayer of the issued notice until the date of the hearing.

(3) The Deputy Commissioner of Taxes, based on the records, documents submitted by the taxpayer, and those presented during the hearing, shall consider all information presented and, subject to the prior approval of the Commissioner of Taxes, issue an order for adjustment, and shall inform the taxpayer of the order within 30 (thirty) days from the date of issuance of the order.

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