CO129-615-3 Income tax 24-2-1948 - 12-8-1948 — Page 20

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it is organised into two Units, each under the charge of an

Assistant Commissioner, and a General Division under the

supervision of an Assessor acting as Staff Officer. Each

Unit is divided into sections under an Assessor with Assistant

Assessors, Taxation Officers and clerks assisting as necessary.

In Unit 1 (Profits Tax) the various sections deal with

specific categories of taxpayers, these categories being so

arranged into groups that all the cases dealt with by any one

section have, as far as possible, some features in common.

In Unit 2, the sections are devoted to Personal Assessment,

Salaries and Annuities Tax, Interest Tax and Property Tax.

Also subject to the Assistant Commissioner, Unit 2, is the

Collection Section, under the direct control of the Accountant,

dealing with the recording and collection of charges made and

the general statistics of the Department. Each Unit has,

in addition, a general section dealing with its internal

organisation, correspondence, etc. The General Division also

is divided into sections, the first of these handling the

general correspondence of the Department, the second dealing

with the collection of information as to known or potential

taxpayers and the third division being responsible for

departmental stores, equipment, etc. The officers in charge

of the two Units and the General Division are directly res-

ponsible to the Commissioner except in so far as assessments

are concerned. Since the Commissioner is the first authority

to which a dissatisfied taxpayer may appeal, it is necessary

for Assistant Commissioners to act on their own responsibility

where assessments are concerned.

8. It is still too early in the life of the Department

to estimate with accuracy the strength of assessing staff

which will ultimately be required, but in the light of experience

so far, I consider that the following administrative and

senior assessing officers are needed in addition to the

Commissioner:·

Assistant Commissioners

Asse--

Grade I

ade II

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