XVIII tal-1994 (inlormadjoni)

INCOME TAX MANAGEMENT ACf,1994.

Arrangement or Sections

""'OM

p",

Preliminary

I

I

p",

Administration

J

p",

Persons assessable

III

p",

R_,

IV

IQ

p",

Assessments

V

A_,

Pon

VI

Pon

Collection

VII

R,,,,,,,"

Pon

VIII

Pon

Offences and penalties

IX

P,n

Power to make rules

"

X

I assent,

(L.s,)

Uoo M 1P.iUD 80,,"1"1CI

President

13th September, 1994

ACT No. xvm of 1994

AN ACT to nsllhlte tM collecti"" of income tax and to pro~Uk IM

rutministreUiw machin.uy fo r mdl collectiOll.

BE IT ENACTED by the President. by and with the advice and

consenl of the House of Representatives, in this present Parliament

assembled, and by the authority ofthc same, as follows:·

PART I

.........."

I . (I ) This Act may be cited as the lnccme Tax Management Act, Short tide

~

1994. ...........acemcnl.

(2) This Act shall come into force on such date as the Ministet

responsible for finance may, by notice in the Gazette, appoint, and

different dates may be so appointed for different provisions and different

purposes of this Act.

In this Act, and in any rules made under this Act, words and lnLerpmaoo..

expressions shall, unless the subject in context otherwise requires, have

the same meaning and the same interpmation as the meanings and

intap:ttations contained in section 2 of tbe illCOfllc Tax ACL

C.p. I23.

PA.RTD

Administration

f'dan I-An, u f'Irull ~goI.i magbmula taht dan I-An, !tHem u Ttfsir.

nJftSsjonijiet ghandu jkolIhom, kemm-il duba Nabta tal·ldiem ma

td'lllcp llort'OI'Ln, I-istes. ti&i.r u I-isleu inlCtprCtazzjoni li jinsabu 0 -

artikolu 2 ta' I-An dwar it-Taxu. f\Jq I -/~.

TAQSIMA 11

Ammjaistrazzjoni

The administration of Ibis Act and of the Income Tax Act,

(bereinaftercol1ectiv~ly refern:d w as "the Iocomc Tax Acts") is vested in

the Commissioner who may. in writing and subject 10 such limitations as

he may think fit. dclegw; to any offJCef serving in his dcpalUnefU any d

the rights. duties. powers and other fuoclions vested. confelTt:d or imposed

upon him by tbe locome Tax Acts.

(I) Except as may be necessary for !he purposes of the Income

Tax ACU. or where the Prime M.inister otherwise directs, every person

Mving any official duty or being employed in the administnllion of the

Income Tax Acts shall ~anI and deal wilb all documents. infOflllatioo..

returns and pssessments relating 10 the Income Tax Acts. or copies

thereof, as secret and confidenlial and shall make and subscribe before the

Court of Appeal a declaration on oath to that effect in the fOflll

prescribed.

(2) No penoo appointed under or employed in carrying out the

provisioru; of the Income Tax Acts shall be required 10 produce in any

court. tribunal . Board or conunittee of enquiry, any return, document or

a<$"Smenl or to diYUlge or communicate 10 any court, tribunal. Board or

comminee of enquiry, any malter or thing coming under his nolice in the

pcrfonnancc of his duties under the Income Tax Acts except as may be

neceo;sary for the purpose of carrying iruo effecl the provisions of the

Income Tu Acts, or for the purpose, or in the course, of a prosecution for

any offence committed against any of the provisions of the Income Tax

Acto.

(3) Nothing contained in this section shall prevent the disclosure

to any ~thorised representative of any other Government of such

information as is required 10 be disclosed in lerms of any arrangement

made under section 76 of the Income Tu Act. or of any such facts as may

be necessary to enable proper relief 10 be given in Malta or elsewhere

under any such arrangement or under section 89 of the Income Tax Act.

(4) The provisiOllS of this section in regard tn secrecy shall not

apply 10 infonnation contained in any return filed in accnrdance with

5ecti0ll iO of this Act and relating to such details of income and as

prescribed under the Income Tax Acts.

(5) (a) The Commissioner shall submil to the Speaker of the

House of Representatives a certified statement showing the details of

income declared by each Member of the House for the purpose of the

Income Tu Acts from the year of assessment in which such Membet" first

became a Member of the House and for every subsequent year of

8s, ellSment up 10 and including the year of assessment following tbe year

in which such Memberceases to be a Member of the House

Provided that if a Member bilVing ceased to be a Member of

the J-kJuse as aforesaid again bccOf[le$ a Member of the House, the

Commissioner shall also submit to the Speaker the details of the income in

rupcct of the period covering the yCarli when such membec ceased to be a

Membec until be again becomes a Member of the House.

(b) The Speaker of the House of Representatives shall, upon a

request in writing by any Member of the House or by the Editor

ruponsible for any newspaper registered under the Press Act, furnish cap. 248.

such Member or Editor with the details of income in respect of any year of

assessment declared by any Member of the House for the purposes of the

Income Tax Acts, provided that the details of income so requested have

been made: available \0 the Speaker under the provisions of paragraph (a)

of this subsection and that prior to giving such information the Speaker

shall notify such Member whose details of income are bcing requested,

with a copy of such request and of the reply being given.

(6) Notwithstanding anything contained in this sccti<ln, the

Commissioner may penuit the Director of Audit of the Gnvemment or any

other officer duly authorised in that behalf by the Director of Audit to

have such access to any records or documents as may be necessary for the

perfonnance of his official duties, The Director of Audit or any such

offJ~r shall be deemal to be a person employed in the administration of

this Act for the purpose of this se<:tion.

(7) Norwithstanding anything containal in this section, the

Commissioner may make use of the docwnents, information and returns

relating to the income or ilems of income of any person for the purpose of

the Duty on Documents and T ransfers ACI, 1993. and may produce or

cause to be produced in court in any proceedings relating to duties levied

or leviable, and for the collection of any penalty inflicted under such Act,

a copy of any particulars contained in any documenl of relurn as

aforesaid, certified by him or by the chairman of the Board of Special

Commissioners constituted under section 34 of this Act or by the

Registrar of the Superior Courts or of the Court of Magistrates (Malta) or

of the Court of Magistrates (Gow), as lbe case may be, to be a correct

copy of such particulars

Provided that the Commissioner may produce or cause 10 be

prOO'Ked the original of any SIKh document or return in any case where it

is necessary 10 prove the handwriting or the signature or the identity of the

person who wrole, made, signed or furnished such docwncnt or return, but

only for the purpose of sllCh proof.

PARTW

~A7?FH'ble

.5. (I) Fun her to the provisions contained in Pan IX 0{ the !!lXII*,

Tax Act, a penon not resident in Malta (hereinafter in this Act referred 10

as "a non-resident penon') shall be assesspble and chargeable in the name

of tw trustee, suardian, fUtO£, curator or commill£e, or of any attorney,

factO[, agenl, receiver, bnmch or manaaer, whether such attomey, factor,

agent. receivCI',lxanch or Jnana&CI' has the rcceipt of the income or not, in

like manner and 10 the like amounl iU such non-resident person would be

as ... ssee! and eharged 10 lax in Malta a5 if be were in the actual receipt d

such income.

A non-resident person shall be assessable and chargeable in

respect of any iooJIlW: arising, whether directly or indireclly, through or

from any auomeyship, faclonhip, agency, R:lCeiv~hip, branch or

management. and 5hall be so 3!'Msable and chargeable in the name of the

attomey, factor, agen?, rcceiver. branch or manager.

(2) When: the registered holdet- of a share holds such share fO£

the benefi? of another person, the Commissioner shall be entilled to treat

such resislered holder as benerl(:ially entitled to such share except as

provided in subsection (3) of this section.

(3) Where the rcgiSlered holder of a share is licensed tmder

section 51A of lhe Malta Financial Services Ccnm Act or is licensee!

WKIcr the invC$llllen? Servi~ Act to carry out activities within palIIg,I'iIph

4 of the Finl Schedule 10 that Act and provides the Commissioner with a

cenificate in writing thal he holds the share for the benefil of a pel$Oll or

persons all of whom are not residenl in Malta within the meaning of the

Income Tax Acts, the Commissioner shall not treat lhe registered holder of

the share as bencficiaUy entilled 10 it.

(4) A licensed nominee lIwehoIder woo issues a false c:ertifM:lll:e

to the Commissioner shall be guilty of making a false slatemeru within the

meaning of paragraph (b) of $Ubsectioo. (I) of section 52 of this ACI.

(.5) Tbc: masler of any ship owned or chanered by a non-resident

person woo is chargeable IIIlder section 28 of the Income Tax Act shall

(!hough DOt 10 the exclU5ion of any other agent) be deemed the agent of

$UCb non-resident person for all the pupostt oflhe lneome Tax Acts .

(6) Where a !lOll-resident person carried on business with a

resident person, and i? appears 10 the Commissioner that. owing to the

close connection between the residen? person and the non-resident person

and to the substantial control exercised by the non-resident person over

lhe residenl person, the tOllfSe of business between those persons can be

so ananllc:d and is so arnmged that tbe business done by the mliden?

person in punua ...... of his connoctioo with the !lOll-resident person

produces to the ruidcnt person eitber no profil5 or less than the ordil\l\f)'

profitll whicb migtv. be expected IQ mile from lbc business, the DOD-

resident pcr50II shall be "scssab\e and c hargeable to tax in the name of

the resic!enl penon as if the residena person were an qent of the DOD-

resident person.

aw

to the Commissioner that the tNe amount of

(7) Wbete it

e

c

.,

the gains or pmfiu of any non-resident person chargeable Ir' tu. in the

name of a resident person cannoc in any individual case be readily

ascertained, the Commissioner may, if he thinks fi t, asseu and charge the

ll(IIH'e!Iilienl pcr50II on a fair and reasonable pefCentage of the turnover of

the busine& done by the non-residem pcl1011 through or with the residalt

person in whose name he is chargeable as aforesaid and in such case the

provisions of the Income Tu ACU as to the delivery of returns or

particulars by persons acting on behalf of others shall elltend so as to

require n:tum s or particuiatll to be furnished by the resident person of the

business so done by the non-resident person through or with the resident

person, in the same manner as returns or particulW'S an: to be delivered by

persons acting for irn:apaciUlled or non-resident persons in respect of

income to be charged

Provided that the amount of the percentage shall in each case be

dctcnnincd having regard to the nature of the business and slla/I, wlCl

determined by the Comminioner, be subject \0 an appeal as provided by

sections 35 and 31 of this Act.

(8) Nothing in this se<:Uoo sh.all render a non-resident pelWll

chargeable in the name of a broker or acroaal commi$$ion agent or other

agent where such brokef, aeneral commission qeDt or qCOl is IlOl an

autbori5Cd pelWll c.anying on the regular qe~ of the non-resident

person, or a person chargeable IS if be wen: an agent in puf5UanCe of

subscx::tions (5), (6) and (7) of this section, in respect of gains or profits

arising from sales or transactions carried out through such a broker or

agcoL

(9) The fact that a non-resident penon exCCUleS sales Of carries

out transactions with other non-residents in circwrutances wbich would

make him chargeable in punuance of subscx::tioos (5) and (6) of this

section in the name of a resident person shall no( of itself make him

chargeable in respect of gains or profits arising from thole sales or

U'aIWICtioru.

(10) Where a non-resident penon is chargeable to tax in thc name

of any attomey, factor, agent, receivef, branch or manager in respect of

any gains or profits arising from the sale of goods or produce

manufactured or produced out of Malta by the non-resident person, the

person in whose name the non-resident pel"501l is 50 chargeable may, if Ix

thinks fit, apply 10 the CommiSl;ionc:r to have the lU5C5sment to tax. in

respect of those gains or profits made or amended on the basis of the

profits which might .. ,,)(llIbIy be elI:pocted to have been earned. by a

merchant or, where the goods are retailed by or on behalf of the

manufacturer or producer. by a retailer of the goods sold. who had bougJU

from the manufactulU or producer direct, and, 00 the proof to the

satisfaction of the Commissioner of the amount of the profits on the basis

aforesaid, the assess ment shall be made or amended accordingly.

( 11) A non-resident penon shall nI)(, by virtue of this section, be

assessable or chargeable to tax in the name of an agent or other

n:prescntalive in respect of gains or profits arising 10 the non- resident

person IUUlting from the provision in Malta by the agent or such «h::r

representative of any of the BCl'VK:es Iisllld in the first schedule 10 the

Investment Services Act, 1994, provided that

<a) the investment services concerned are carried out In the

ordiMiy course of such business; aDd

(b) the remuneration which Ihe agent or other re""esentative

receives for the provision of investment sccviccs to the lIOII-rt:Sident

person is at a rate which is not less Ihan that which is customary for

that ellU of business, and in the case of an agent or «her

representative who provides investment services as part only of a

business. the provisions of paragraphs (a) and (b) of this subsection

shall apply as if thal. pan were a separate business.

(12) For the purposes of subsection ( 11) of this!;eCtion an agent

or other represent.alive shall be deemed to have carned out an investment

service on behalf of his principal whether he Wldertakes the transaction

him self or gives inStruclions 10 another person.

(13) T he activities of the agent Of other representati ve sba]J nO(

affect the residence of the non-resident person for tax purposes.

The person in whose name a non-resident person is chargeable.

shal l be answerable for al l maners required to be done by virtue of the

Income Tax Acu for the .... H·ment of the irJoorne of any person for

whom he acts and for paying the tax chargeable thereon.

( 1) The manager or «her principal offICer of every body of

penons shall be answerable for doing all such acts. maners and things as

are required to be done by virtue of the Iocome Tax Acu for the

assessment of such body and payment of the tax .

(2) Every such principal offICer sh.all pay the tax out of the

piOpen y of the body of penQIIS. He shall , nowevcc. be liable for payment

personally. and jointly and severally with any «her person responsible

therefor, if at any time after 1st January, 1979 be had in his possession Of

control any property belonging to the body of penorui whkh could have

been used 10 pay the tax then due.

(3) The liqllid"'O£ of • company wltich i. being wound up sball

DOt distrilllAe any of the asscLl of the company 10 its sbareboldcn .mless

be had made provision. in 10 far as he is able 10 do so 001 of the a ...... of

the company, for the payment in full of any tu. which he knmo.rs of O!"

migbr. Il'aoonably expect to be payable by the company under the IDoxNne

Tax Acu and in default, IUCh liquidator . hall be liable personally. and

jointly and severally with any other penon responsible thettfor, for

payment of the lU. due.

Every pccson who in whatever capacity is in roceip! of any mom:y USIIlOb<

or value being income arising from any of the sources mentioned in the prep •• e<lby

Income Tax Acts or belonging 10 any person who is chargeable in respect '" "!C n l .

thereof, or who would be so chargeable if he were resident in Malta and

not an incapacitated pcrron, shall whenever requi~ to do so by any

notice from the Commissioner, ~prue and deliver within the period

mentioned in such notice a list signed by him containing.

(a) a true: and correct statement of such iocome: and

(b) the name and address of every perllQll 10 whom the same shall

bcloog.

and the provisions of the lna:Mile Tu Acts with respect to the failure to

deliver lists or particulars in accordance with a notice from the

Commissioner shall apply to any such lists.

Every person answel1lbJe under the IiICOtne Tax Acts for the

payment of tax on behalf of another penon may retain out of any money

coming to hi s bands on behalf of such other penon so much It.aeof as

shall be sufficient to pay such tax. and shall be and is hereby indemnified

against any person what soever for all payments made by him in pursuance

and in virtue of the Income Tax Acts.

PART IV

Ketums

The Commissioner may. by notice in writing. laIuire any person Nociotof

to furnish him within a reasonable time, not being less ~an thiny days ~"t;;!

from the dale of service of such notice. with a return of UICOOle together

with and containing such particulars, statemenu. accounts or other

documenu as may be necessary 10 enable such per$OIl's inoomc and

allowable deductions under the provisions of the Income Tax Act to be

readily ascertained for the purposes of the IlICame: Tax Acts .

Where any person chargeable with taJt has IlO( received the notke

mentioned in section 10 of this Act in respect of any year of assessment

for which he is &0 chargeable. it shall be the duty of that pc:non to give

notice to the Commissioner lIta! he is so chargeable and 10 file a mum of

income in accordance with section 10 of this Act by DOt Iattt than the 30th

September, 1995 in respect of the year of asseument 1995 or prior years

of 8sscnment, and for the yeaJ1 of ~t !lfter the year of

assessment 1995 10 give notice to the Commissioner thai he is so

chargeable not later than the 31st MafCh and to file the return of j ...... I~

not Jatcr than the 30th September in the relative year of assessment.

11. (I) If. person required 10 file a retum lInder section 10 or 11 of

this Act·

(I.) is a company 110( registered and not resident in Malta; or

(b) files, together wilh the rerum, accounts CIf bi.s trade, business,

profession ot vocation certified by a eenified public III..Iditor,

any time Stale<! by the Commissioner in • notice given under section 10

af()(l" " id u the time within wllicb a return is to be made for the pUrposes

thereof shall be consuued as being. period expiring sill; months after the

first day of the relative year of ..... '!smenl

Provided that wllere a person has been allowed under the

provisions of section 11 orllle Income Tax Act to make up his accounts to

a date other than the day immedillle1y pre!.:eding a year of assessment, the

said period of six months shall be reduced by a period equal 10 that by

which the accounting date precedes the said day

Provided further that the period within which a relllm is to be

made shall in no case be le$s than !hat stated in the notice given by the

Commissiooer.

(2) No relllrn purporting 10 have been filed in accocdancc with

the provisions of soctions 10 and 11 of this Act shall be considered 10

have been $0 filed unless the said return is complete in all material

respects.

(3) The Commissioner shall, every year, send to every person

wbo has failed to submil a return in accordance with the provisions 0(

sections 10 and 1I of this Act one or more notices, as may be necessary.

referring to such failure and informing him that for such failure be bas

funhcffilOfe incurred a charge to additional w for eath such notice as

provided under the provisions of the third provi$O to sub6ection (12 ) of

section 56 of the Income Tax Act.

(\) Jeldr. pmuna mehtiega li tiuottomeUi prospett tah! i-artilwlu 0 ' ' T ,. • - --"' 1

IOjew 11 ta'danl·Au -

<I) tkun Jaunp.nnjja li la tIcun n:1istrata u lanqu residenti

t'M.lta ; jew

(b) tissottomctti, Ilimlrim mat-prospctt, kOlltijiet IIs-tengha,

negozju, proft:s5joni jew vokazzjoni tagbha ~rti6hti minn uditur

pubOlilal tertifikal.

IaII! fmien imsemmi mill-Kumrnissuju tavvi.t mogll.ti taht I-imsemmi

artiloolu 10 bhal& li hu t -tmien Ii lih iI-prospctt ghandu jsir ghall-finijiel

tiegbu gllandu jiftiehem bllala li hu tmien li jagb.laq, lilt MU! mill-

e_et tumala tas-stna la' stima retattiva

Itda meta pcnuna tkun pet mogbtijA pciiiilll tabt id-

dispotiajonijid la' l-artikolu 1I la' I-All dwar it-Tutu fuq 1-/lIUWJJe li

tagbJaq il-kontijiet Iagll.ha la data li ma tkunx i1-gumata li tigi minnufih

qabet is-sena la' stima, I-imsemmi tmien la' sit! mU! glwtdu jitnaqqas bi

:tnticn U jkun daql dak Ii d-dall tal-kontij iet tigi q.abel I-imscmmija

gum..'-"

It.da wkol! it-tmien li fih prospca ghandu jsir ma ghandu tebda

lui ilaln inqas minn dal:: imscmmi D-&vvit moghti mill-KummilSalju.

(2) Ebda prospca Ii jkun jidher li ntbaghat skood id-

dispotiujonijiet la' l-artikolu 10 u 11 ta' dan I-An ma ghandu j itqil:$ li

jlout jie heItk mibghut kemm-il dart. I-imsemmi. proIpctt ma jkunr

komplet fid-dettalji ma1erjal.i kollha.

(3) ll-Kwnmiuarju ghandu. ku.ll1Cll&, jihghll IiI kul.I persuna li

tkun naqltt miJli tibghat prosjldt skood id-dispo:tizzjonijict ta' J-artilcoli

10 u 11 ta' dIn I·AU lvvit wicb.ed jew aktu, skond kif ikun mebtieg, li

jimfcri gtIaI daIr. in-nuqqu u jinfurmlha ij mjn!l'bbo I'dIk io-D''qql.

bij. tkun ~ miM beldr. wdIlet '1:0' addjujonali gbal kull wiebed

minn <law\( I .. vviti kifberom JrOvdul taht id-dispotiz:zjoDijiet tat-tiekl

proviso gtLq-tUbartikolu (12) ta' l-artikoIu 56 t&' \-Att dwv il-Taxxa fuq

1·1~

The Commissioocr may give notice in writing to any penon when CommiMion~

and u often WI be thinb ne,;.:-- so')' requiring him to furnilh, within a ... ~call lor

reuonable time limited by such notice. fuller or furtJ'lC:r returns respecting

any m8lle£ WI ID which. return is required or prescribed by the Income

Tax Aeu;.

For the purpose of obuining full information in respect of any !'oM.1<> call ",..

pcnoa'l i"'(4"". the Commis.I;ioner may give notice ID luch ..... rson

~

requiring him within • rea!;OIlIIble time 10 complete and deliVCl' 10 the

CommiWoner any return spe.;:iflOd in 5UCb notice and/or 10 81tend

pel"J()[llllJ)' or by ~pt :enwive before him and to produce for exuninaLion

an)' boob. documents, accOWlts and returns (including bank $lalemenl$

and passbooks) wbkb the Commissioner may deem T,W " 3,),

IS. A ~tum. stalcment or form ~g 10 be furnished under the R. !u ..... lOboo

lriooIne Tu Aeu; by or on behalf of any person shall for all purposes be .....

d ~ lied 10 have been furnished by that person or by his authorily, u the duc ... !l!ority,

erase

may be. unless the contrary is proved. and an y penon signing any

such return. statement or form shall be .xc mcd 10 be eogniunt of all

matteR the~in

If;. The ComrnissiODcr may require any person having an offICe or Offirill

employment. whether paid or othefwise. with the Govenunent of Malta or inl""""ion .

with any organisation or OIlier body wbether baving a legal personality or

not in wlti.cb the Govenunent of Malta or any such body as aforesaid have

a controlling interest or over which they have effecti ve control to supply

sucb particulan in respect of a person OT penons specified by him as may

be required for the purposes of the )l1CQI\')e T u Acts and whk:b may be in

the possession of such person having such office orem ploymenl

Provided that no request for particulan shall be: made under this

section unless the Commissioner or any officer authorised by him ba.s

reasonable grounds to suspect that the persons named or to be named in

the request have evaded tax

Provided further that no such peBOn baving sucb omce or employment

85 aforesaid shall, by virtue of this section, be obliged 10 disclose any

information in relation 10 a person in = pecl of which such pen<0rI having

such office or employment Is under the duty of professional secrecy.

Prospett, dikjarazzjoai jew formula 1i jidhru li huma fomuti tahl

I-Atti dWlll it·Taxxi minn jcw t'isem pemma gblndhom, g.IIIl.l-finijiCI

kollha, j itqicsu 1i gcw fomuti minn dik iI-per5UM jcw bI ... wtorita'

I'gbh. , skond il-b.t, 5Utmm ma jleunx ~vat il-kuntraqu. u kull

pcrsuna 1i tiflinna xi prospctt. dikjarazzjoni jcw Wrmula blW dawk

gl\andha titqics li tafb'kull majinsab fibom.

ll-KwnnUssarju jista' jchticg lit kull pcr5WI-lli ghandha. lurip

jcw impeg. kenun jell imha..llu kClwlljckk Ic, ma1-GYem ta' M&J.tajcw

ma' xi orpni.mzzjoni jcw korp ichor, KW jckk ghandbom pcnoMlita'

lcpli u sew jckk lc, li 6hom il-GYem ta' M&J.ta jcw xi korp kif intqal

'1.1 ikollu sclgha li jildtootrolla jcw li fuqbom ikollu kontrol.l cffclliy.

sabiex jaghtih I-informanjonijiet dwar pcrsuna jew persuni spctifikati

minnu kif ikun mthtieg ghall. finijicl ta' I·AIIi dwar it-Taxx.i u li jislghu

jkunu fil-pw.sess ta' di.lr. il-pcrsu.na li jkollhl dik il-lurip jcw impjieg

J.tda ma $Sir cbda talba ghaII dawk l-infonnazzjOllijiet taht din. I·

artikolu kemm·iJ d.an. I-Kummissuju jew xi uffitjaiawtoriZ7;l1 minnu

ma jkollux ratuni xicrqa biex j issuspctta Ii I·persuni macmmija jcw Ii

jlcunu se jiuemmew fit-taIba jlrunu Cyadc:w it_tu-n ·

J.tda wkoI l ebda pcmma 1i jkollha dik il-luriga jcw impicg kif

imacmmi qabl'i. ma ghandha. bis-sahha ta' din l-artilwlu, Ikun obbl.igata

Ii tilcxcr xi informa:ajoni dwar per5UMli dwuha dik il·pcrsuna b'dik il-

luriga jcw impjicg tIrun nwbuta bis-ligriet profusjoo&li.

Without pn:judice 10 the provisions relating to the duty of

professional secrecy. 00 request for information shaU be made pursuant 10 .. er .. "

any power wKIer the Income Tu Acts from any of the following licensed

persons

(a) a bank licensed under the Banking Act, 1994

(b) an insllfllJlCe company in respect of life assurance busines.s

which is carried 01\ pursuant 10 a licence granted Wlder the Insurance

Business Act;

(c) any person IicenscO to ClIff}' on investment bwineu under the

Investment Servica Act, 1994;

(d) a collective investment scheme Iiomued under the Investment

Services ACI, 1994;

(c) a stockbroker lieens«l under the Malta Stock Exchange Act,

except solely for the purposes of ddermining the taxable income of such

licensed perwn, and in replying 10 any such request the licensed person

shall noI disclose any infonnation in relalion 10 the affairs of penons with

whom the iNns:i penon has or h&$ had a professional relationship

Provided Ibat nothing in !his section shall prejudice the right of

the Commissioner 10 make a mjUCSt referred 10 in subsection (2) of

section 34 of the Income Tax Act.

(I) Where any return, statement or form completed and delivered

to the Commissioner for tile purposes of the Income Tax Acts has been

JOIi\ or destroyed, or has been $0 defaced or damaged as to be illegible or

Olherwise useless. the CommissiQner may require the person by or on

whose behalf such return, stalement or form has been cOmpleted and

dcLivaai to furnish him to the best of his ability with a duplicate copy of

such return, 5ta1emenl or form or 10 give such infomwion, patlkulars or

evidence as may be required in rep1acemenl

(2) Nothing in this sec:tion contained shall affect the provisionJ of

subsections (2) and (3) of section 3 1 of this Act, nor shall the

Commissioner be empowered to ~uire a copy of any return, statement or

form , or the provision of any information, particulan or evidence in

' respe<:t of any year of II.'lscssment where the raising of the relative

assessment is statu te·bam:d in tenus of the provisions of the said

subsections.

Ill. (I) Every pelMln carrying 01\ a trade, businc», profc»iOfl or

vocation shall keep proper and wffw:icnl records of his income and

expendin= to enable his inco",e and allowable deductions 10 be readily

ascenained.

(2) The recoo:Js refetTed to in subs' :uon (I) of th is section shall

include

(a) proper accounts with respect to·

(i) all sums of money received or expended and the matters

in respect of wllich the rectip: or expenditure takes place, and

(ii) all sales, purchases or services rendered, as well as lily

other transaction , act IX" operation pertaining 10 cbe ~,

business, profession or vocation;

(b) a profit and loss account or equivalent annual SlaIemenl.;

(c) a stalemem of the a.5Se1$ and liabilities as on the date 00

which the annual accoonts of the trade, business. profession or

vocation arc made up or, in the case of a company, a balaocc 11'Icet.

(3) Subject to such conditions as he may deem fit to impose, the

Commiuioner may exernp: any pe~ in respect of any year of

assessment from keeping any rocord or $talement referred to in subsection

(2) of this section.

(4) The records required to be kepi under the provisions cl uu,

section sllall be supported by such dowment.! as may be appropriate: in

the cin:umstanccs. including •

(a) in the case of a CQIJlpany resident in Malta. the balance sheet

and profit and loss account, which shall comply in every respect with

the provisions of section 13j of the Commcn;ial Partncrlhips e .... I68

Ordinance, and norwiLhstanding any exemption mu by that

Ordinance or by any other law, such balance sheet and profit and IOS$

accou nt shall be accompanied by a repon made out by a celtiflCd

pubtic auditor as provided by section 142 of that Ordinance;

(b) in the case of a co-operati ve society, the audited financial

statemcnls of the society. prepaRd in all respects as required by the

law for the time being in force regulating co-operative societies and

accompanied by any report which is by any such taw required to

accompany the audited financial statements of the society.

(5) All recorus required to be kept by any of the provisions of

this section shall be retained for a period of not less than nine yean after

the completion of the transactjOll$, acts or operalions to which they re late

Provided that the provisions of this subsection shall not 3pply

where effectllas been given to the provisions of section 27 of this Act, or

of subsection (2) of section 161 of the Commercial Pannerships

OrdJlWJC"e.

20, (I) n.c, Commissioner, or any offlCa authorised by him in Cen.oioo PO' .h of

writing shall have fuU and free access 10 all busincll or professional IboO -, -, ' ' "-, ,

premises such as offices, factories. workshops, wareh ouses, garages and

land serving such purposes in order to observe and reco rd the nature and

importance of any business or professional activity carried on there, an4

to check: the existence of men;handise and means of production and

transport but shall not ha,'c any power under this section to seize any item

or remove it from the premil;.es

Provided that the Commissioner or M)' offiCer authorised by him

as aforesaid may nO! seize any notarial act or register, and may not

inspect public wills, the acts of delivery of secret wills and registers

thereof during the life of the testator or testators, without the pennission in

writing of sllCh testalor or testators

Provided further that the Commissioner or any officer authorised

by him as aforesaid may not inspect any document or other record whH:h

is protected by the duty of professional secrecy or listen to any

conversation or recoRling device wllich is protected by the same duty.

(2) If, in the exereise of his powers under subsection (1) of this

section, the Commissi~ or a person authorised by him as af~aid,

requiJes access to premises occupied in whole or in part for the purpose$

of habitation, such ~ss shall require the presence of an officer of the

Police of a rank not below that of Inspector and shall not take place

~ween nine in the evening and five in the morning.

(3) TIle Commissioner shall, for the purpose of assessing the tax

under the Income Tax Acts, be entitled to make the application ref~ to

in paragraph (a) of subsection (2) of section 68 of the Notarial Profession

and Nowial Archives Act, and the provisions of the said subsection (2)

shall apply to such application in so far as applicable.

(4) If any person prevents or obstructs the Commissioner Of the

said offICer in the execution of his duties, or refuses to comply with any

request made by the Commissiol"lCf Of by the said officer in accordance

with the provisions of this section, he shall, on convi<:tioo by the Court of

Magistratcs of ludicial Police, sitting as a coon of criminal judicature, be

liable to a fine (mm/a) of not less than twenty-five li ri and nOl exceeding

two hurKlred liri or to imprisonment for a tenn nOl exceeding Sill months

or to both such fine and imprisoomenL

(5) The powers of investigation under this section shall not be

exercised unless the Commissioner or any officer authorised by him. has

reasonable grounds to suspect that ta:t is being evaded in respect of

operations carried out by the taxpayer on the premises referred to in

subsection (I) of this section.

21, (I) Every employer wlleo required to (IQ so by notice from the

Commissioner shall, within the time limited by the notice. prepare and

deliver fO£ any year a return containing-

(a) the names and places of residence of all persons employed by

him' •

(b) the payments and allowances made to those persons in respect

ofthaI employment,

and the provisions of the Income Tax Acts with respecl 10 the failure 10

deliver returns or particulars in accordance with a notice from the

Commissioner shall apply 10 any such return.

(2) Where the employer is .. a body of persons, the manager or

other principal officer shall be deemed to be the employer for the purposes

of this section, and any direclOr of a company, or person engaged in the

management of a company, shall be deemed 10 be a person employed.

2:2:. (I) In this section the expression "individual to whom this section Paymenl of 1 .. of

applies ' means an individual who is not domiciled in Malta or who, if so

domiciled, is not ordinarily resident therein.

(2) When: any person employs in Malta an individual to whom

this section applies and who is or is likely to be chargeable with tax under

the provisions of the Income Tax Acts , he shall give notice in writing to

tbe Commissioner nOl laIer than three months after !he date of !he

commencement of such employment, stating the ful l name and address of

such individual, the date of commencement and the terms of employment.

(3) Any person ceasing to employ in Malta an individual to

whom this section applies and who is or is likely 10 be chargeable with tax

under the Income Tax Acts, shall give notice in writing to the

Commissioner not less than one month before such individual ceases to be

employed by him in Malta stating the name and address of the individual

and the expected dale of cessation

Provided that the Commissioner may accept such shoner notice

as he may deem reasonable.

(4) Any person who employs in Malta an individual to whom this

section applies and who is to the knowledge of such person about 10 leave

or intending 10 leave Malta on termination of his employment with such

person shall give notice in writing 10 the Commissioner of the expected

dale of depanure of such individual. Such notice shall be given not less

Ihan one month befon: the expected dale of departure

Provided that the Commissioner may accept such shorter notice

as he may deem reasonable.

(5) Where any person in his capacity as employer of an

individual hereinafter mention.ed has in IUs possession any monies which

whatsoever arc or may be payable 10 or for the benefit of an individual to

whom tlUs section applies and who has ceased or is about to cease to be

employed by such person in Malta, he shall not without the permission of

the Commissioner, notwithstanding the provisiollS of any other law, pay

any pan of such moniQ 10 or for the benefit of such individual until the

expiry of thirty days after the receipt by the Commissioner of such notice

as is required to be given Wlder subsection (4) of this section.

(6) The Commissioner may by notice in writing whenever ~

thinks fit declare any person who employs in Malta an individual to whom

this section applies, being an individual who is or is likely to be

chargeable with tax under the Income Tax Acts, to be the representative

taxpayer of such individual, and the person so declared shall be: the

representative taxpayer of such individual for the purposes of the Income

Tax Acts and may be required to pay any tax due by such individual from

property or monies, including pension, salary, wages or any remuneration

which may be due by him to such individual and, in default, such payment

shall, nOlwithstanding the provisions of any other law, be ~verable

from the representative taxpayer so declared by the Commissioner in the

manner provided in Part VII ofthis Act

(7) Any notice to be givrn \0 the Commissioner in accordance

with the provisions of this section shall be given in addition 10 any other

ootice 10 be given under section 23 of this Act.

(8) Whert: services art: rt:ndered in Malta for any person resident

in Malta by an individual who does not have an employer in Malta the

foregoing provisions of thls section shall apply 10 such resident person in

the same manner as if he were the employer of the said individual.

(I) Whert: lIIIy persoo pays income chargeable under paragraph

(b) or (d) of subseclion (I) of section 4 of the Income Tax ACI, he shall. at

the time of payment. either dodllCl or nOl dedllCl tal( thert:from as may be

prescribed and in such manner as may be prt:scnbed; and any tax so

deducted shall be rt:mitied to the Commissioner in such manner lIIId within

such period as may be prescribed.

(2) The rt:mittances rt:ferred to in subsection (I) of thls section

sllall in all cases be sent to the Commissioner together with such details as

will enable their proper identifICation and failure to provide such details

within the prescribed period shall render Ihe defaulter liable 10 a maximum

penalty of 10 lin per day during which such failure continues

Provided that the Commissioner may in hi s discretion reduce any

penalty so illCurred.

(3) Deductions of tax made under subsection (I ) of this section

shall be set off for the purposes of collection against the tal charged on a

person receiving the income for the year of assessment following that

during which the deductions are made. or for any other year of assessment

as the Commissioner may elect and any tax which ClIIInOI be set off as

aforesaid shall be rt:funded in accordance with the provisions of sectinn 48

of this Act

Provided tbat the provisians of this subsection shall not apply

where any tax deducted as aforesaid has not been remitted to the

Commissioner and the Commissioner is &atisfied that such non· remiuance

was due to any fault or connivance on the part of the person receiving the

income.

(4) If any peBOO fails to dcdtlCl tax in acconIance with the

provisions of any rules made under subs ..... ioo (I) of this section, or, after

deducting such tax , fails to pay it 10 the Commissioner within the

prescribed period, he shall be chargeable with the tax which slKluld have

been deducted or paid and, in addition, with twice the amount of suc h tax,

and such tax and additional tax shall be rccoveitld from such person in the

same manner u other tax HSSC:5Sed and charged upon him; Md for the

purposes of this s .. bs:;tion a notice by the Commissioner to any perwn

showing the lax which should have been deducted or remitted and any

additional tax to which be is liable for having failed to ded\ICI or remil tax

sball, unless the contrary is proved, be sufficient evidcoce that the amount

shown in the said notice is the amount due to be paid to the Commissioner

by the said person.

(j) The Commissioner may in his discretion remit wholly or in

pan any additional tax chargeable under the provisions of this section; and

any additional tax $0 charged shall be borne by the person 10 whom

subs: tion (4) of this section applies and shall not be ra:ovcnbJc by such

person wbolly or in pan from the person receiving the iIlC()lDe.

(6) Additional tax charged under the provisions of this section

shall not be dcemc:d to be part of any tax paid or payable for the purposes

of sections j9, 76 and 89 of the Income Tax Act and section~ 42, j1 and

j2 of this Act or any rules made thereunder.

(7) The powers conferm:l upon the Commissioner by this section

shall be in addilion to any right eonferm:l upon him 10 COITIIIleIII%

proceedings in respcc! of an offence under the provisions of subsection (9)

of this section.

(8) NOIwithstanding the provisions of any other Jaw, the notice

by the Commissioner referred to in subsection (4) of this section, showing

the amount due to be paid uoder this section, shall constitute a privileged

claim over the assets of the employer ranking immediately after the wages

of employees and claims of the Dirtttor of Social Security for any

amounlS due by way of contribution under section 119 of the Social Cop. lIB

Security Act. and shaU be paid after such wages and claims in prefeteflCe

to all «her ~laims whether privileged or h)'llOlhecary.

(9) Any pelSon who contravenes or fails to comply with the

provisions of this section or of any roles made thereunder shall be liable

on conviction to a fine (mu/la) of not less than j() liri and nOl exceeding

500 liri or 10 imprisonment for a term not exc::ding six months or to both

such fme: and imprisonment, and 10 a further flllC (mu/la) of not less than

2 liri but not e ......... ing 10 liri for every day during which the offm;e

continues after conviction

Provided that the Commiuioner may compOllnd any offmcc

undcc this ICIClion and may before juda.uocuI ltay 01" COI'IlpOlD1 my

proc c c dinplhemmder

Provided further thal !he offence under this subsection shall

continue to sub6iJt until tile oITendef shall bIIIv .. conformed and complied

with the provisions of this IeCtion arm any rules made themmder.

(I) Where any penon in any C8pvily wba1socva-

(a) n:ceivcs any profilJ or m .... "; to whicb the provisioIlI 0( the

~lIe Tu At;u apply whicb bdong to IOIIIe odwer pmon: or

II.r ........

(b) paya 10 IOrrlC Olher person, or to hill order, any profits or

income 10 which the provisiorul of the IntoiIlt Tu: Acta apply .00

which belong 10 SUl:h other peqon.

then the Commissioner may Jive , ........... 10 luch fim·nMnCd person

m{Uiring him to furnish within tbc time limited by such notice, not being

leA than thiny days from the dale of service of $lICh notice •• return

conlaining -

(0 • true and CUi . ..... statement of all such profits and

income: and

(ii) the name and address of cvet)' perIOD to whom the same

be10nc or ~ P'jd '

Provided that no such person shall, by virtue of this section, be

obliged to disclose any informalion in relalion to another person. which is

covered by the duty of prof_ional KlCreq'.

(2) A notice undCf ".cOOn ( I) of this KICtion may be given by

the Commiuioner so as to apply either gmaally to pcnons to whom 5UCh

profiu: or income as IlK mentioned in that su~tion belong or aTe paid 10

any pankuLat person or clasa of pefJOlU as af~said.

15. The Commissioner may give notice in writina 10 any pelWll who

is the occupier of any bony, property. land or induJtrial building

requirilll him 10 rurnish wnin a reasonable time a return COIllaining -

(I) the name and address of !he owner or suc h house , propeny,

land or industrial building; and

(b) • true and ctJ( ltct WIlemet\1 of the rent paylbl~ and any other

COII$idmI(k)o pasting tben:ror.

Il.K.ummissarju pSll' jaghti ,wit bil-miktub HI xi persuna Ii Il-kemiia N:bl~

tkun 1o~~ xi dac, IU1 jew bioi industrjali fejn joRInalha Ii tagflti, 6 r~~

tmien ~eraq, prospd.11i jkun 6h

Ca) l-isem u I-indirizz w-s.id ta' dik id-dat, artje ..... bini

industrjali; u

(b) dikjarattjoni vera u ~tta 1aI-kcn li ghandu jithallu u

IruU lcumpens iellor li jinghata b'helr.lr...

2'. II-Kummiswju jista' jaghti avvit. bil-miktub lil ~ persuna rejn Uot.o 1Io'l_iftkwiHIIi

joolnalba, fit-tmim stabbili l fdalr. l-avvit, li m& jlr.unll iqsar minn t1etio • raidellti ,

jum mid-data tan-notifib la' daIr. l-avvit, li taghti prospett Ii jkun 6h 1-

isem la' kull min, fid-data la' I-tvvit, ikun rcsidenti fid-dat, lukanda jcw

istitut tagI\ha. u Ir.ien helr.lr. residmti, l\Iief ghtl xi asscnzi lemporanji,

matul it-tlicl xhur ta' qtbcl,

27, (I) Meta I-KummisSl(ju jlrun sodisfau illi sengha, ncgolju, Certi..q.lIojiel ,

professjoni jew volr..uzjoni jlwnu qed jitmexxew minn %ew& persuni jew

itjed fiimkicn, l-inromcta' xi SOI:ju mi s-so.:jeta', xort'ohra milli fSOl:jcta

in Uk(Jmandi~ li I-bpital taghha jlrun maqsum fav;jonijict jew

fJOtjea' aI1OIli",., ghandu jilqies i1Ji huwa s-sehem li gh.&lih huwa Ir.ellu

jedd maNI is-SCM qtbc:1 is-sen.a ta' stima O-inror1le tas-so.:jeta', Iicma

ioromr jip K~tilal Jkond KI-dir.pntiujouijicl ta' I-Ani dwv it·Tani U

gblndu jidtlol liI-prospctt 11' l· iDcome Ii ghandu jsir minn dak U JO(:j u

tabt id4iJpotizzjonijid la' I-Ani dwv it-Tuxi.

(2) IS-IOCju twlic:ni. jipfieri HOtju iIIi fast is-sotji residenti

rMal ..

(I) ikun l.ewwel wiebcd imaemmi fiI.Jtuotratt tu lotjeta', jnf

(ii) ikun is .otju attiv _limi jekIt is..ot"ju imscmmi. bi

prtOtdcn2a 1nl jkuM ~u .thv,

gb_ndu, mt1a mEbtic:* mill·KJ.ur.niSAljIl, ,;.gtunel u jikkuftlinna

prospett la' I-,neon, , .. IOCP.' Jbal1i IM', billi dak I-illw ... e jiti

~rt.l1 skont! id-illipotiujoflijkt la I-Atti dwar it-Taui, u jiddikjar& fib

I.ismijict u l-indirizzi tu-!IOtji io()hta fld-dltta Oimkicn ma' l-ammonl

tu-schcm \.I' I-imscnun.i ~ li ghalih klllI totju kellu I.jedd glial dlk

is-se.- • u -

jkun residenti f'MaII&, il-JII05pctl

(a) met. ebd. JOtju

mI

ghlndu j lir u jkun ikkll n·innat mill-mandltllju. agent. rtYMF jew

dcpltat tad-dina ~sKknti f'MaIl1; U

(b) id-dispotizzjon.ij id ta' I·Ani dwar it-Taui dwar in-nuqqu

tal-kunsinnl I&I-prospctti jtw infonnanjonijiet skood ,wit

minglwld il-Kummissatju jkunu jghoddu &hal kull pro5JlCIt mebtiea

tabl dan l-vtikolll.

(<4) Me .. . tima tat·tIlC" thin ..ret Rood id-dispotizzjonij icl

tIS-sublttikolu (3) ta' clan l-artilrolu, is-sotjtll' 1nl gh,ndhlex titqies Ii

hija kofp \.I' pcnuni gIIall -finijiet 1.1.' l-vtikolu 60 I.I.' \-Att dwar it-Ta.ua

fiIq \-lnc:orlKO

('> fbd· IIa&a 1i lin5!lb tdan \..nikolu ma !2Ui •• u illi dctitjoni

Lll-KwnmiHUju O-aertizzju ta' xi I1ismnjoni moghtija liIu titi

.well.ta Uond \..nikoli 3S u 37 ta' dan I-An.

The Commissiooer may give )'IOIV in WIlting 10 any person Retun "' ........

requiring him within the time limited by such notice, DOl being less than &Dd inmalel.

thirty days from the dale of service of such notice, to furnish a return

cOIltaining the name of any lodger or inmate who is at the date of the

notice re!lident in his house, hotel or institution, and has been so resident.

except for temporary absences, throughout the p!'t"«ding three monlhli.

17. (I) Where the Commissioner is satisfied that a tnIde, business,

proCc:ssion or vocation is can:ied OD by two or more person5 jointly, the

income of any panncr from the partnel'5hip. otherwise than in a

partncnhip en comnumdite the capital of wtUch is divided into sham; or

in a partnenhip (lIIQPI)'mf!. shall be deemed 10 be the share to which he was

entitled during the year p......,."ing the year of assessment in the income of

the partnefShip, such irlCOillC being I15Certained in accon\ance with the

provisions cl the: Inoome Tax Acts and shall be included in the return 0(

;ilC ... U.e to be made by sucb partna under the provisions of the Inc:o",~

Tax Act!.

(2) The preudenl partner, that is to say the partner who of the

partners resident in Malta·

(i) ;s first named in !be agreement of partrlerlhip. or

(0) is the proccdent acting panner if the partner named with

pn'<"'dencc: is not an acting partner,

shall, when ~uired by the Commi~sioner, make and deliver a return of

the income of the partnerShip for any year, suc h income being ascertained

in accordance wil11 the provisions of the Income Tax Acts., and doclarc

then:in the names and addresses of the other partners in the fmn together

with the amount oftbe s!late of the said income to which each panner was

entitled for that year. and -

(a) where no panner is resident in Malta.. the return shall be mllde

and deLiven:d by the attorney, agent, manager or facto.- of the finn

resident in Malta; and

(b) the provisions of the Income Tax Acts wil11 respect to the

fai lure \0 deliver return, or paniculars in accordance wil11 a notice

from the Commissioner shall apply to any retum required under this

section.

(3) Where the Commissioner is not satisfied that a trade.

business, profession or vocation is carried on by two or more persons

jointly, the gains or profits rrom such trade, business, proression or

vocaLion shall be d liIed to have accrued to such pel$O!l entitled to a

share of such gains or profits as the Commissiooer may elect. and

assessment of lax shall be made accordingly.

(4) Where an auessmenl ba5 beeII mu in ..... Otd......,. witb Ibc

provisions of pt 2 ' ion (3) ol this ICICtioo, !he partnenhip , ball DOt be

considacxl to be a body of penons for the pirposel of soction 60 of !he

IlICI')me Tax Act.

(5) NOlhing in thi,1«lioa contained shall prevent the deci5ion of

the CommissiOl\ef in the cxen:ise of any discretion given to him from

being questioned in an appeal in accordance with lCCtiona ) j and 37 of

""' Aa.

21. ( I) Every notice 10 be given by the Commi.woner under the

"oo

~oone Tax Acts . haIl be aigncd by the Commissioner or by tome peqon

or IXfJOn5 from time 10 time appointed by him for that purpole. Ind t:Vtty

such nnr.ia: shall be valid if the lignarure of tbe Qxnmiuk ... , Of of RlCb

pcnon Of per5OII' i. duly prinled. 5tlImped or wrinen tbel'tlOn

Provided that any notice in writing under the provisions of !he

tu ...... he Tax Acu to any penon requiring him to furnish particulars to the

Commissioner, or any notice under the Income Tax Acts ~uiring the

attendance of any person or witness before the Commissioner shall be

penooaIly signed by the Commissioner or by any person duly IILlhorUed

bybim.

(2) A signature auached to any notice and purportinl 10 be !he

signatUte of any pmon so appoOntod shall be "km to be the IignalUJe of

that person until !he contrary be . hown.

n . (1 ) Notice may be ICtVcd on a penon either peqonaIly or by

being sent by post 10 llislasl Jcnown business or private address, and .hall

in the latter cmc: unlcu !he conuvy is pro~ be deemed to have been

served, in the case of pcnonl n:sidcnl in Malta, nO( later than the third

day S1..,..~eding the day whm pClSurl, and in the case of pmons not 10

resident, tbI: day l ' I('f'( .. d~ng the day on which the notice would have been

receivm in tbI: ordinary COW"le by post, and in proving such service it

slUll be lu(f)cient to prove that lhe letter containing the notice was

properly addressed and postm.

and resulting

returns,

(2) All

.&titional

information

COllespondC'ncc and payment of tu WJdc:£ the provisiOflJ of tbI: Income

Tu. AcI5 may be SC'I'II free 0( ~"ge 10 the Commissioner in envelopes

marbd "ha'Oll te Tu",

PART V

A ' ; 'IJImts

30, (1) 1be Commissioner shall procC'C'd 10 assess every person with

the tax as aoon as may be after the expiration of tbI: time allowed to such

pcnon for the delivery of IUs return,

(2) Where a PCQ()ll h.a!I detivered a ~um the Commiss.ioncr

~y'

(a) accept the relUfT\ and make an assessment accon:Iingly; 01'

(b) after coosidering loch further returns. books or evidence, if

any. as may be produced before, or obtained by him, refuse to accept

the return and to the best of his judgemall del:enninc by order in

writing the amount of the chargeable income of the personllld asses'

him acoordlngly.

(3) Where a ptf$Of1 has DOl delivere;i a return and the

Commissioner is of the opinion that such person il liable to pay tax, te

may, according 10 the best of his judgement, determine the amount of the

chargeable income of such person and assess him accordingly, btu such

II$$e5sment shall not affoct any liability otherwise incwTcd by such person

by reason of his failure or neglect 10 deliver a return.

(4) A company shall be asses~ed and pay tu in the currency (or, ", " W - Ent and

wbc:re applicable, in currencies pro rata) in which its share capital is =D::'~~

deoominaled and any refunds and repayments roW in aocordance with

the provisions of the Income Tax Acu in respect of luch tax shall be made

in the same cum:ncy (or, where applicable, in CU!Tencies pro 111.(8) in

wh ich such tax was paid.

ll. (I) Where it appears to the Commissioner that any person liable Additional

10 tax tr.as not been assessed or has been assessed al a lesser amount than _ ...... nll.

that which ought to have been charged. the Comm issioner may . within a

year of "uen ment, or within eight yeaR after the expiration tbc:rwf,

assess such penon at such 1IIll0000t or additionallllIK)UJlt as, according to

his judgement. ought to llave been charged. and the provisions of the

locome Tax Acts as to notice of assessment. appeal and otbet proc«dings

under the Income Tu Acts shall apply to sucb assessment or additional

assessment and to the tax c harged therrunder. 'The provisioru of

paragraph (b) of subsection (2) of section 30 of this Act shall apply to an

the Commissioner under the provisions of this

aS C6Sment made by

S

subsection.

(2) Notwithstanding the provisions of subsection (I ) of this

section, where a taxpayer has not made to the Commissioner the returns

required by the Ir.come Tax Acts or a full and true di!iCJosure of all

material facts necessary for his assessment and there has been an

avoidance of tax. the Commissioner. where he is of the opinion that the

avoidance of tax is due to fraud or evasion, may at any time u ' es s sucb

penon at sUlCh lIIllount or additional amount as according to his judgement

ought to have been charged and take action for the payment of tax .

additional tax and any penalty.

(3) Where in the opinion of the Commissioner there has been

fraud or evasion as aforesaid, such decision shall be subject 10 appeal

under the provisions of sections 35 and 37 of this Act.

]2. (I) The Cornmissi(IfIU may for the purposes of the lutoinc Tax

Actl cancel any assessment raised by him. and loch CWlCCUation shall be

..... ithoul prejudice 10 the raising of any uses"men! rr.quiraI to be raiSH!

under this Act in replaoemCTII of the assessment 10 cancelled which shall

be deemai not to have been raised.

(2) Nothing in this section contained shall empower the

Conunissioner 10 canc:cl or raise any assessment for any year w~ such

cancellation or raising of any assessment woold involve the opening ~

any matleT which has been detcnnined on appeal for that year.

(3) Notwithstanding any other provisions of the Income Tax Acts

where more than eight rean have elopsM since the expiration of the year

of ,S<t:!iSmenI to wltich an aSS"l5smenl fllised by the CouuniMioner before

1st January. 1992 refeR and such assessment is still 001: final and

conclusive in tCflll' of section 38 of this Act, and it appean 10 the

Commissioner that such assessment may be invalid or void because of any

mi5lakc, defect or omission by the Commissiontt in making such

.. sessment or in thc notice thereof, the Commissioner may within five

yean; from \st January 1992 or within tWO yean; from the date the

taxpayer applies to the Commissiona in writing iook.ing 8$ • funher

ground of objection such mistake, defect or omission raise a new

assessment in terms of section 30 of this Act for the year of assessment in

ql'e:st;on and the provUiOf\$ of the Income Tu ActS as 10 notice of

assessment, appeal and other proceedings under the Income Tax Acts

shall apply 10 such an assessment and to the tax charged thereon.

JJ. (I) The Commissioner shall cause to be served personally on or

sent by registeml post to each person asse:ssed to tax a notice addressed 10

him at his 1151131 place of abode or business, stating the amount of his

chargeable income and the amount of tax payable by him and informing

him of his rigbu Wlder the provisions of subsection (2) of !his section.

(2) If any person disputes the assessment be may apply 10 the

CommiSllioner, by notice of objection in writing, to review and 10 revise

the assessment made upon him. Such application shall state precisely the

grounds of his objection 10 the aS5CSsmenl and sha1I be made within fifteen

days from the date of the service of the nOlice of assessment

Provided that the Commissioner, upon being satisfied that owina

to absence from Malta, sickness or other reasonable cause, the person

disputing the 'U .... smenl was prevented from making the application

within such period, shall extend the period 8$ may be reasonable in the

circumstances.

(3) On 1'tIOtip' 01 the noIla: 0( ohjcctioo manli to in ,,'ill .. on

(2) of this lCClioa, the CommjSliooer may require the pet50Il siying the

JVl!Ike of ubj~ ction ID furnish Il.Ith paniculan or information as the

CommissiOflef may dun rwT""'Y with respect to the incOllle of the

penoo 'f'M'ed aDd 10 prom .... all books or other documents in his

custody or WIder IUs control relating to such incoroc:, and may "mmon

any p:non who, be thinks, i. abk 10 give eviden:e respecting the

asscssment 10 attend before him and produce all books or other docwnc:nu

in hi.5 custody Of under hiJ control and may examine such Jlef'OI\ on oalh

or otherwise

aaCIII. emplo)tt or othef penoo

ProvkIed thaI the clerk,

confMlentially employed in the affairs of the pmon 10 be charged IUld the

parents. spou5C or children of such person $hall nm be ~ excepc

on the mep' i' ohhe "$$I"uec~

Provided funber that except at the llIquea of the mc"ee, no

person $ball be tumjntd in relation to any information cooceming the

'''essee in teSpecl of which the said person iJ under the duty of

pro(cs.sM:lnal , .... :.ocy.

(4) In the ~ of any person .svssed, who has ctj 'ed 10 an

asKlSffient made upon him, agreeing with the Commiuioner as 10 the

amount aI wllich he is liable 10 be ass-"ed, thc asselSmeDI. shall be

amended 8CiXlidingly, and notice of !be laX payable sball be sem:d upon

such pc:non.

(5) If no ,,«dut is I'eIIcllcd !he ComrniS5ioner shall determine

the lax by order in writing

Provided always that in the event of any pellOfl who, under the

provisions of svb ... lion (2) of this KCtion, has applied to the

Commissioner for. ruWon of the assessment made upon him, fai Ung 10

agree with the Commissioner as to the amount at whkh he iJ liable 10 be

DSlessed, his right of appeal UDder the provisions of this Aa.. against the

,,,,,,'me:n! made upon him, shall remain unimpaired,

PART VI

AF,w h

34, ( I) There shall be • Board of Special Comlllis$ioiie .... bereinafter 1: .. !t' , mM'"

refwtd to at "the Board", for the purpose of hearing and detellnining ~,!::~,.sl'":-::I

appeals in aecordance with the provisions oflCCtion 35 of this Act- The

Board sllalJ consist of a chairman. who shall be one of a panel of pelXlllS

appointed by the PrelidefII of Malta to serve as Special Commissioner in

that capacity, and of two other Special Commissioners who $hall be !Wo

of a panel of persons appointed u aforesaid to JeriC in such other

capacity, and who shall $erYe 011 the Board in •• ortance with such

distrirulion of duties, including provision for inability to serve and other

circumslances, as the Minuter responsible for finance may CSlpblisb.

(2) A pcl10ll shall be disqualified from being appointed

Of

continuing to be a Special Commissioner as long as he is a member of the

House of Rept d entativcs.

(3) Every Special Commissioner shall, before entering upon IUs

OffICe, make and subscribe: a dor::laration on oath in the form prescribed to

that eff«t. before the Court of Appeal.

(4) Every Special Commissioner shall hold office during the

President of Malta's pleasure.

(5) The President of Malta may, witbout "'igning any reason,

revoke the appointment of any Special Commissioner and he may appoint

new Special Commissiooers whenever n ......... ary.

(6) The Commissioner shall publish within a reasonable time all

decisions of the Board on points of Jaw, giving the facts of the appeal and

the arguments.

(7) The Board shall have the power to summon any persoo to

give evidence or to produce bookll or other documentS before it and the

Chairman of the Board or the member acting as ehalnnan at a meeting of

the Board. shall have power 10 administer an oalh to any person appearing

bcfon: the Board

Provided lhal -

0) lhe clerk. agent. employee or OIher person confidential ly

employed in the affain of the appellant and the parem. spouse O£

childsen of such appellanl shall nOt be: called to give evidence Of 10 be

examined except on the request of the appellant;

{in any person. other than the Commis.sioner. who hll$ or has had

any official duty. or is or 1111$ be:en employed, in tile administmlion of

the bXXlone T aJl Acts. shall nOt be called to give evi<knc:e Of to be

examined in connection with any offICial matter concerning tile

lISseS!lnenl under appeal except on the request of the Commis.sioner

{iH)except at the request of the appellant. IlO person shall be

examined in relation to any information concerning the appellant in

\..spec! of which the said person is under the duty of profcssional

SOCl'CCy.

(8) The Special ('cmmjssioncu sIWl rueive such remUller.lliOll

as the President of Malta may determine.

(9) The Special ComrnissiolllCiS sha.ll no( be pcnonaIly liable for

any act or defallh of the BOIII'd done or omitted to be done in good faith in

the course of the OPUahons of the 8owd.

( 10) The MiniSler responsible for finance may make rules

governing appeals 10 !he Board of Special Commissioners and, without

~judice 10 lhe generality oftbe r~loing, may mllkc rules ·

(a) pi ' cribing the manner in which an appeal shall be m ...... 10

the 80ud and the fees 10 be paid in respect 01' any JUCh appeal ;

(b) pt )eribing thc prO(wlurt; to be adopted by the Board iD

hearing an appeal and the records \0 be kepi by the Board;

«(:) pt \cribing the manner in which the Board shall be cQmaiLiI

and the places where and the limes at which tbe Board shall hold

sittings

(d) prescribing a scale of costs; and

(c) generally for the bc11er carrying out of the provisions of this

Pan of this Act relating 10 the Board of Special Commissioners.

(I ) KuU .wit li gb.ndu jingb.ta mill -KummiHUju taht I-AIli

dwar it-Tl.Ui g1Iandu jkun iffirmal mill-KummiHUju jcw miM xi

pc:1'SUM jr;w pc:i$Uni miM tmien glial ichor mahtutl glial dak \-iru.p. u

ku.ll.vvi.t blW dI.n ikun validu jekk il-fifmI tal -Kunvoiuarju jew 1.1.' dill

il-pcnuna jcw pmuni tkun dEbitamml stlmpll&. iltimtuta jew miktubl

fUqu

Itda lrullavvit bil-miktub tab! KI-dispo.ti.ttjonij iet ta' I-Ani dwar

it-Taxxi lil xi pe'1'5UIl.I Ii fib din tip OI'dnata Ii tagbti informazzjonijiet

JiU-Kmnmissarju, jew kull,mt icl'lor tab! I-Ani dwar it-Tuxi li jchticg

il-prd.c1lXa la' xi pcrsuna Jew dlud quddiem iI-Kummissarju, g,handu

jkun iffinnat penonaLrncnt mill-Kummissarju Jew minn xi pet'SU!l&

debitameut .wtorizzata minnu.

(2) FinM mqicgbda fUq avvit u li tidhcr Ii hi l-finna ta' xi

persuna hekk mahtun ghandlu! tittiched li hi J-finna ta' diIr: il -pemml

kcmm-il darbI. majin~ricJ; il-1tunttalju.

<I) Avvit jista' jkun noti6bl 1iI persuna .sew persona1rnc~t jew NoIifiu la' IVYiti.

billi jintbaghal bil-p.»t& H-indirizz taghha l-ahhac magltruf lIln-ncgozju

Jew JXivat, u gbandu, 8-ahhar kat, hlicf jek.k jigi pprUvat il-Iwntrvju,

jitqies li lcien &ie Dotifut, fiJ-W ta' pcrsuni residenti fMalta, mhux

aktar lard mit-tieJet jum wan. j-jum ta' l-imJlU5\ar, u fiI-bt ta' persuni

mhu bekk ruidcnti, il-jlllIl ta' wan. I-jum li fib 1 ... vvi1 IDeo ikun missu

s-soltu wuaI bil-posta, u 6l-prov. ta' dik in-nolifika jkun bittejjed Ii

wiehtd jipp:ovI iIIi I-inn li Dm fiha J ... vvtt Iticnet tiet indirim.ta u

mpus"'" kif jixtaq.

(2) Kollha kemm hum& J-proSpelti. informazzjoni addizzjonali u Pool. tu bl ...

korrispooden2a ritultanti u hIss tat-Iaxxa IaI'II id-(!ispoti$nijict ta' dan

I·An jistghu jintbeghlu b'xejn bil -posta liII -Kummiswju f'inviloppi

mmarkati Inc:omt: T.x.

TAQSIMA V

Slima ta' Taua

(I) II-Kummiswju ghandu jippt.xa;li ghall-istima. tat-tau. ta' JI· KIIII\IIOisw;II

kull persuna JuUetta ghat-taxxa minnufih malli jista' jkun wata li jaJ/ln>tll-islimi.

jaghlaq it-t.mien pclllICM lil dik il-pcrsWla ghall-kunsinna taI-prospctl

(2) Meta persuna tkun ikkuns.irw.t prospett, il-Kummissatju

jista' -

(a) ~ta I-prospett, u jaghmel slima skond hekk; jew

(b) wva li j ikkunsidra dawk il-prospctti l-ohra, kotbe ohra, jew

provi ohra, jekk ikun hemm, Ji jingiebu quddiemu jcw li jinkisbu

minnu, jirrofta Ii jaoeena I-prospetl u mill.alIjar Ji jista' jiddetiedi

b'onlni bil-miktub l-ammont ta' 1-1iJcvmc- taxxabbli taI -peBun& U

jintaxxaha skood hekk.

(1) Meta pemma ma tkunJI ikku.n$innat p:ospett u )-

Kummissarju jlnln taJ · fehma ilIi dik i!.petSUM hija suUetta Ii thallu

t~ ... , hu_ jislI', skDnd l-ahjar dehen lieghu, jiffis.s.a l-ammont ta' I·

incometa.""'.bb1i ta' dik jI.persuna u jintaxxaha skond hekk, imrna dak I-

intaxxar ma jtiefesx xi n:sponsabbilta' li dik il.pcrsuna lCort'ohra jkollha

minhabbe n-nuqql5 jcw traslturag.ni taghha li lik.lrunsinna prospetl.

(4) Kumpannija tinhargilha I-istima u thallll5 it-taxxa fiI-munita

(iew. meta appliubbli, rmuniti pro rata) 1i fihajlcun denominat il-bpital

lujOlWjU tag.hha u kull IIII1S iUlll. u h1uijict olla IJUIghmu1& skolld id-

dispotizzjonijiet 11' I-Ani dwar it-Taxxi dwar dik il-tft..y..u ghandhom

isiru ft-isleS!> munita (jew, mcla appI.ikabbli, fmunili f'O nfll) l i biha

tkun thalLset dik il-lau;.

( I) MCIa I· KurMUssarju jidhirlu iIIi ~ pmuna 511ggetta glial.

lux. DII lkunx j)el inwor.lta jew tkun gkt intuXlIa b'liDmOII.l itg.hac

mino dak illi lcien imiuu &ic stmat, i1 -Kummisll&lj u jisla', fi bnicn IICIl&

mill-istima, j~ fi tmien tmicn sn.in wara li IIg1\1aq dik is-sena, jintaY:u

1i1 dik il-penuna b'dak I-ammont jcw ammonl addittjonali illi, skood id-

dehcn licgbu, lrien imi55U gic stml.1 u d-dispotizzjonijiclta' I-Ani dwar

it-Taxxi, dwar 1 ... vvi1ta' stima, appeUi u ptO"»dimenti olIna tahl I-Ani

dwar il-Taxxi ikunu jghoddu gha.I dik l-istima jew ,tima IIddizzjonaJi u

ghal-tau. stabbilita b'dawk I-istimi. Id-dispotinjonijiet taI-~

(b) tas-subartikolu (2) la' l-artilwlu 30 ta' dart I-An ghaodbom jappLibw

gha.I stima maghmula mill-Kummissuju tab! k1-dispotixzjonijiella' dan

is-submikolu.

(2) S'dak kollu 1i hcmm fid-dispotizzjonijiet tu-subartikolu (I)

f'dan l-&rtikolu, meta perlUD suggetta gtlat-tuxa ma Ikunx tat liII-

Kummissuju J-prospetli mehlietJ. bI-Atti dwar il-Tuxi jew ma II(!Inl<

urit! sew u bis-shib il -rani matcrjali koI.lh.I mehliep ghall.istima Ii

ghandha ssir dwatha u !tien hemm evatjoni LlI-la: .. u, il-Kununi5$8Qu,

mcLl jkuo taI -fehma iIIi 1-I'Iart.. lal-Iaxu. hij. dovula ghaI qerq jew

eva2:joni. jisla' f'kull trnien, jinlaJw <lik iI-penuna bI-ammonl jew

ammonl ,ddinjonali illi, skood id-dehm lieghu, !tieo imiuha &it!

inla.uala u jiebu pwi ~I .blas lat·taua, tau. addizzjonali u xi piena.

(3) Mela fil · fehma taI-KununiSSllju kieo hcmm qCRj jew

eVa2:joni ki f imserruni hawn qabel , dik id-dctitjoni hi ... suggctta ghaI

apptll 1Ib11-artilc.oli 35 u 37 la' daD. I-Atl

31. (I) U.KummiSSllju j isla' gbaI.I . !inijiel ta I·Ani dwar it·TlWli

ibuyr IruII stima maghmul. minnu. u dak il-tlIusir ikun bla bsara ghllI·

cghmil ta' Io.dl slim. li skond dan I·At! ghandha "ir minDok I·utima

hekk imIIassra Ii titqicsli ma. tltunx ~t.

(2) Ebda hag.. Ii Iinsab fdan l-utilwlu ma tagbti s·sc:tgtI. liII·

Kurrunissarju Ii jllassar jew jagl\mel xi stima ghall<i sena meta dak it·

lhassir jew l-egllmil ta' It; stima jgib micghu il· ftub ta' xi Jcwistjoni 1;

tJru.n giel d«ita b'appell ghaI dilr. is-sc:na.

(3) MinJc.ejj. kwl dispo1izzjoni ot\n ta' I-Alii dwv it·Taxxi fejn

aklar mi.nn tmien soin ikunu ghaddew minn gheluq is-sena ta' stima li

gI\aIiha tJru.n IIpplika stima maghmula mill .Kummi.sarju qabel 1· 1 ta'

JIllIIW", 1992 u dik I· istima tkun ghadha mhux finali u konk1ussiva skond

l-vtikolu 38 ta' dan I·An, u l-Kununissatju jkun jidhirtu li dilr. I·istima

tJrun invaiida jew hla effetl mi.nbabba xi :tbI.lI, difeu jew onunissjoai

mill-K.ummissarju D-ghemil ta' dik I·istima jew O .. vvit t'bekk, i1 ·

KununiSSllju j isa' fi 2mieo hamcs s.n.in mill - I ta' JI/UW" 1992 jew fi

tmien lentejn mid-data Ii t -.cup.J'W japplib. bil-miktub Iill-

K.u.mmi.swju fcjn jindih bh&Iar.guni obra g.h.al oggezzjoni dak j.J1boIJ,

difett jew ommis.sjoni,jagtlInel sUma tdida, skO:!lli l-&rtikol.u 30 ta' dan 1-

An gbu ICtII 11.' stima in Iwesljoni u d4ispotizzjollijiel ta' I·Atti dwar

it·Taui dwv 1 .. vvi1: ta' ~rima, appclli u pmttrl",i oI'In ta' I-Ani dwar it-

"""'.-

Taxxi gbadhom japplikaw ghaJ dik J·istima u ghat-taxxa stlbbilia his-

(1) U-Kummissafju jordna Ii jlrun notifikal pcnooalment jew

mibghut bil-post& rtgistrata, Ii1 !cull persuna I; ssirilha stima la' In ...

avvit indiri%Zllt lilha lil-posl SOllU tlghha ta' residCDllI jew RCaoz.iu. rcjn

jissemma i-ammonl la' ,.zDc:a./1Ie ta&f\ha '.xutbli u l-ammonl tal-luJl:. li ;,

hi;' ghandha tIIaI lu u fejn tigi mpama biI-jedd.ijict taghha taht is-

sublrtikol.u (2) ta' dan l--artikolu.

(2) .lekk ~ peBUD& tikkontcsta \-istima IIija tiSII' titlob lilI -

Kumrni»&tju, b',vvi! ta' oggczzjoni bil-miktub, !labiex jerga' jet.tm.ina u

jirrivedi \-istima maghmula dwama. Din il-talba gbandhl. uenuni

preCi1:llmenl ir-ngunijiet ta' i-ostcttjoni taghha ghall-;stima u ghandha

,sir fi muen hmilw ·il jum iTdd-<ia1a WI -llOtifib ta' l-istima

It.da \.K1immisserju. me ... jltun sodisf&tt illi. minh'''''' usmza

minn Malta, mard jew xi mguni o/\ra xierqa, jJ.persuna Ii tikkonte$1a 1-

istima cene! impeduta miUi Iagb.tneJ ;I-talb& rdak it·:tmien, g,bandu

jestendi J-pcrijodu kifikun xienq fit-cirkostanzi. .

(3) Mela jasaJlu l-avvit ta' oggezzjoni mstnuni 6s-.ubvtiltolu

(2) ta' din 1-lI'likolu, il-Kwnmissarju j ista' j idob lill-pcnun.a Ii tibghall-

a¥Vit: ta' oUezzjooi s.abtex taghti dawk id-dettalji jew infonnazzjonijitt

iill I-KwrunilWju j idhirlu mtlltiega dwar 1 _I~taI_peBUIIa intaxxata

u sahiex iUib il-koIbI kollha jew dokumtnti olIra 61-kustodja taghha

jcw!&ht il-kootroll "gllh dwar dak I-lhc:omr, u j ista' jseijah kWl pcnuna

illi, huwa jidhirlu, hija k.aJ-a li taghti provi dwar I-i.tima sabin tidher

quddiemu u iiib il-kotba kollha jew dokumenti ohra fil-kustodj. taghha

jew taht il-Irontroll taghha u jisla' jcumina 1;1 <lik il -persun. hil -

gumnent jew xort'ohra

It. I-iskrivan, \-agml, I-impjcgal jcw persun.a ohra impjegaa

t'lw:iga kon6dcnzjali n-affarijiet taI -pcrsUIl.l li Ikun 5C£ ligi inl&lUltl u 1-

genituri, il-man jew ir-l1Igtl jew l-ulitd ta' din iI -pcrsuna ma gllandhomx

ikunu emnUl1.Iti lIIief fuq it-talba taI -pc:rsun. li dwarn. tkun w.rel 1-

istima

I1.da wkoll hlief fuq it-talt. tal -persuna li ssiri lha 5tima, ebda

persuna ma ikun etamin&ta dwar xi laghri(li jolqot liII-persun.a li 55irilba

stima me .. dwar dak it-taghrif il-pcl'1luna mstmmija tkun marbuta bi.-

sigrict profusjonali.

(4) Fil-bt: ta' pt'1'5UII.I li dwacba ikuo wet $lima. illi tkun

o"'"U~;o.~tat g.haJI.istima maghmu la dlJllllba, tasaI 6 ftchim mal -

KummiJ.salju dwar l-amrnont Ii bib hija luggc:1ta Ii tkun inta.J'JI.itl, 1-

istima ghandha tigi emendata skond hckk., u a¥Vit: tat-lux' li gIIandha

tithallu g/wIdu jkun notifinllil dilr: il -pc:rsulta.

(5) Jekk majkunx hmun ftehim, il.Kummissatju ghandu Jiffi.sa

I-In: .. b'ordni bil-miktub.

It.da dc:jjcm. fil-kat ta' pcnuna ilti. tabt iHut.nikolu (2) ta' dan

I-Wkolu, tkun talbet liIl-Kummiasuju ghaI revitjoni ta' j· jllima

maa,hmula dwarha, ma til\ieherrut maI-K.umrniswju dwar l-amrnont 1i

bib bija IlIUcIla Ii tbin inl...,JI:.1a., il-jcdd ta&hha ghall-.ppc:1I IIht id-

dilpOtiZLjouijiet ta' daD I-An, iDDtra J·istm. maghmuJ. dwarba, jitq.'

bI.I mitticre •.

TAQSIMA VI

Appelli

(I) Gh.oou jkun hemm Bord la' KunvniJS&lji Spetjali

h.wnhc:kk itjod 'il quddicm irmelja/\ "il-9ord", sahie" jiSIN' u jaqla'

appelli skond id-djspotizzjouijiet t..' l-.rtilwlu 35 ta' dan I-All. U-Bord

ikun magbmul minn duimMD, li jkun wiebed miM lista ta' pcnuni

mabtura mill -President \.I' Malta biu iscrvu ta' Kummissarju Spctjali

fdik il·katiga. u minn t.ewA; Kummiuarji Speejali ohnl Ii jkunu tocjn

minn lis .. 11' persuni malItura kif intqal qabcl bia i5CfYII tdik il -briga

I-ohra. u Ii ghandbom iwrvu fiaq il·Botd KODd dale iHqassim ta'

dmirijiet, inIc.Iut il.provvedimcnt mea ma jlrunux jistghu jlCrVU U

tir1toslanzi ohra. kif il-Minislru I'Csponsabblj ghall-finanzi jista'

jiS\fbbi1i,xi.

(2) PCBWIa tkun skwalifikata miUi tkun mahtun, jcw Ii tibqa',

bhala Kummissatju Spetjal; sakc:nun hija Ikun membnl taI-Kamra Iad-

Deputati.

(3) Kull KummilMlju Spctjali ghandu, qabel ma jidbol gIWl-

kariga tic:ghu , jaghmcl u j iuottoskrivi dikjaru2jon.i bil.jwuncnl fUq il-

fonnuu pm.krina glWhelU: '1uddiem il-Qorti ta' I.Appcll.

(4) K.ull Kummiuarju Spctjali ghandu j ibql' fjJ.briga gb.aI

kemm tmimjogbiob li1I· Pruidenl ta' Mal ....

(S) II-Pruidml ta' Mal ... jis ... ', mingbajr ma jagbti ebda l'ljuni.

ihuur il·llall'l ... ' xi K.urnminatju SpeCjali u huwa jisla' jahtlr

KummiSSllji SpeCjali iodda kull meta jinhtiei-

(6) U. K.wnmiuatju podu jippubblilca fi t:mien ragoocvoli d-

detitjQnijiet kolll!. mogblijl mill-Doni fuq punti ta' IiSi. fejn j ing,ha ... w

i1·fltti ... ' 1 .. pp:1I u l-IlJI1Il'lenti.

(7) Il-Bord ikoUu Hd&f\a 1i j5ejjab kuIl persuna sabie:x filChed

jew iiiib koclM jcw dokummti 0l1l'i '1uddiemu u t. - Cb~1T1WJ lII-Bord

jcw il -mcmbru Ii jlg.l\mill!. ... ' chaiman flaqgha ... l-Dord, ikollu 1-

setgha li jamminiltra I-pament lil kuIl penuna li tidher '1uddiem iI-

8onI,

Udo-

(i) I-iskrivan. (...gmt, l-impjept jcw prrsuna obrt mpjcgaa

I"kariga konfidenzjaH O-affarijiet ta' l-appellant It J-tenituri, :kWi

jew mart jcw ulied dak ' -appellant m'ghandhornx jisscjbu biex

jixhdujew biex jig... e:tamin,ti hlitffuq it-tan. ta' l-apprllant;

(ii) ku.ll persuna. bma mill.KlImmiswju.lijkollha jcw li kdlh.a

xi dmir uffitjali, jew li tkun jcw IDem 1aMem. fl-amministru2joni

ta' I·Atti dwar it-Taui, m'g.handhiex U5Sejjah biex tixhcd jew biex

ti~ eUrninaa dwar xi haga uffitjali 1i jkoUha x'1aqsam mal·

liIcwidazzjoai li tkun qed. uti appellata Mic f fuq it-talba tal-

KmnrnWa.ju;

(iii) hlief fUq it·talba ta' '-appellant, ebda persuna m& tIrun

et.amlnata dwar xi t'ghrif Ii jolqot liU-appellutl mela dwac daIt it-

taghrifl-imsnnmija pcrsun& tkun marbul& bis-sigriet profc:s.sjonali.

. Spctjali jdahhlu dik ir-rimunerazzjoni iIIi \-

(9) D-KlunmiHllji

Spct,;.Ji

ma jkunux

penooalmenl

rnponsabbli gha.l1rul1 ghemil jcw nuqqu I8.I-Botd maghmul jcw li Mqas

lijsir ill ban, ftde fiI-kors tax-xoghol tal-Bord.

( 10) II -MiniJlni rrsponsabbl.i ghall-~ jista' joltroi regoli li

jrep l-appelli quddiem iI-Bord la' Kwnroissarji Spttjali, u mingh&jr

h5lll1l ghall-gcneralill' ta' dak li nlqal hawn fuq, jista' jotlroi n:goli

(a) ftjnjiJ¥CSkrivi l-mod I; bib Ippell ghandu jsir liIl-Bord u d·

drittijiet Ii gbandhom j ilhallsu dwv kuU apptll bha.I dB;

Cb) ftjn jippreskrivi l-jXOCedura I; I-Doni g.handu juta fis-

smiegh ta' .ppcll u n·notamenti li gbandhom jintammu mill·Doni;

(t) fejn jippmJuivi (-mod li bi.h il·Bord glIandu jiue.ijah u 1-

postij~ 1 f"ejn il-DonI ghandu jaghme:1 il-Iaqghat u meta;

(d) fejn jipp«:skrivi Wit&.~' I-ispe.ijet; u

(e) b'mod general i sabiex id-dispotinjonijiet ta' din it-Taqsima

ta' dan I-An dwv il-Bord ta' Kummissarji Spetjali jkunu ji5tghu

jilmexJ(ewahjat.

( I) Any person 1'0'110. bcin& ~'ed by an t u iimcm made A!>P'lII~Sfml

upon him, hu failed 10 agree with the Commissioner in the manner C""",,inioM~,

provided in subsection (4) of 5ClCtion 33 of Ihis Act may enter within thiny

days after the dale of service upon him of notice of the refusal of !he

CommiMioner \0 amend the nsessmcn\ as delim'. an appeal.gains! weh

aucnmcnt \0 the Board of Special Commissionel'5

Proyided that no such appeal may be validly entered against any

assessment unless payment of the amount of the IU which is not in

dispute has lirA been made.

(2) Eyery person aWali"g shaJl appeM before the Board eilher

in person or by agent on the day and at lhe time fIXed for the hearing of

lhe appeal

Provided always that if it be proved 10 the satisflK:lion of the

Board tha! owi"8 10 absence from Malta. sick.neM or other ~nable

cause, any person is prevenled fmm auending al the hearing of his appeal

on the day and III the time f .... ed for that ~Jl)Cse, the Board may posIponc

the hearing of such appeal for soch ~nable time as it thinks necessary

for the attendance of the appellant

(3) The onus of proving lhat the I\SSC$Smenl (:omprained of is

e,;(:essi ve shall be on lhe appellWll,

(4) Subject to the provisions of subsection (3) of lhi! section, the

Board shall confinn. reduce, increase or annul the as5eS5menl or make

such order thcrcon as to it may su:m fit. Notice of the Board's decision,

the dale thereof, and of any amendments to the assessment shall be sent to

the Commissioner who shall cause a copy thereof to be served either

personally on, or by registered posl to, the pcnon appealing IOgcther with

a notice informing such person of his rights under the provisions of

section 37 of this Act.

(5) No appeal shall lie from the decision of the Board eu:ept on.

question of law only.

(6) An appcaIlO the Board made by a tupayer or on his behalf

cannot be withdrawn or di5COlltinued except with the consent of the

Commissioner.

(1) The Board may order the COllection of any arithmetical error

incurred in any of its decisions on an application served on the other pan)'

and filed, in the case of the Commissioner. within ten days after the date

of the decision and, in the case of the taxpayer. within tal day! after the

service upon him of such doci&ion.

The foUowing provisions shall have effect for the pwpc5e! of any

appeal made under sc:dion 35 of !his Act

(a) the Board shall summari ly reject any appeal before il for any

year of assessment and confirm the p--Zlment complained of wiJess

prima Jack proof is brought before it that, by the date on which the

appeal was entered, a.ppdlant had rued WKIa sections 10 and 11 or

this Act a return of his iJV;Ollle chargeable for the said year or

assessmenl;

(b) whcR the assessment complained of has bocn raised by the

Commissioner in accOfdance with the provisions of paragraph (b) or

subsection (2), or of subsection (3) of section 30, or of subsection (I)

of liCCtion 3 I of this Act and the dispute before the Board include5 a

dispule con:cming any iooome arising from 50tirces referred to in

paragraph (a) of subsection ( I) of section 4 of the Income Tax Act, no

evidence shal.l be considered by the Board as suffICient to warrant any

change in the asvssment concerning that income unless the person

appealing against the Cornmissiooel'$'s decision has, not later than the

thinieth day after that fIxed rOt" the fIl'$l hearing of the appeal,

delivered 10 !he CommissiollU the records required to be kept by

section 19 of this Act and !he oUter documents lajuired by that

section 10 slIppon or accompany soch records, and unless he

subsequently confirms loch records and documents on oath before the

Board;

(c;:) the Commissioner may 11 any time during the hearing 0( an

appeal ~ a declaration by the Board 8$ to whetnc:r the appeal

!hould be rejocted and the assessment complained of oonfumcd in

aocordancc with the provisions of par1I8rapb Ca) oe (b) of this section.

(I) Any person who, having appealed to the BOIUd feels "'WZ""o lk

-sgrieved by iu decjsioo. may appeal agaill5t the decision. 00 a question Cowtof"'~",

of law mlr. 10 the Court 0( APJ pI by an appIkation filed within thirty

days from the date of servioe upon him of the decision of the Board.

(2) The Commissionc:J may. if be is di"Misfied with the decision

0( the Board. appeal against the decision, 00 • q"rstic:m of law cdy. 10 the

Court 0( Appeal by an applic;:aIion filed wilhio lhlny days rrom the dale 0(

the s.c.rd', dccis.i1Xl.

(3) Unless rules made hemmder provide a longer period. ICVCII

clear days' notiI;c;: shall be given 10 the parties of the date rued roe the

hearing of the appeal.

(4) The court may confinn, raluc:e. ir .... , JSC or aooul the

uv"ment or make such ordc:n u ...... eoo as it may dttm fiL

(5) Notice of the amount of w payable undtt the auessmenll5

delc:nnined by the (:()Un shall be ICfVed by the Oxnmi«ioner. eitber

penonaUy on. or by registered post 10. the O!her pally.

(6) The Commi»ionef 5hal1 publuh within a reasonable time all

dc:eisJoos of the court giving the fac::u of the appeal and the argumenl$.

(7) The cOSI of the appeal shall be in the discretion of the Court

of Appeal and shall be a ~um filled by Ihe registrar.

(8) The Board atablished Wlder ~ 29 of the Code of

Organisation and Civil Pro<:edure. may make IUles conceming Ilppcalsto c.p. 1l

the Court of Appeal Wlder this section, and ptesc:ribing the fees 10 be paid

on such appeals.

38, Where no valid objection or appeal has been lodged within the: .... -~ .. ...-

lime limited by this Pan against an I""~menl as regards the amOWiI 0( ::-=~t. to

the chargeable U'WUIC asoteS"'" thereby or the lax rebate grnnted in !Cnns be fiII.1.

of KlCtion 51 of the locome Tax Act, 0( where the amounl of the

chargeable income or tax rebate has been agreed to under subsection (4)

of 5CCtion 33 of this Act, or where the appeal has been withdrawn or

discontinued, or where the W110unt of such chargeable income or lax

rebate has been dclennined on objection or appeal. the asseumenl as

made;: or agreed 10 or de!Cmlined on appeal, as the case may be, shall be

final and conclusive for all purposes of the Inwme Tax Acts as regards

the W110unl of suc h chargeable income or UlJI. rebate

Provided that nothillg in this PIlrt shall prevent tile Commissiooer

from making any refund under the provisions of section 48 of this Act or

any '''c ... men! or additional assessment for any year of assessment which

doer; DOt involve reopening of any mallei" which tw bem determined 011

appeal for the year.

Meta ebdt oggezzjoo.i validt jew . ppell ma jltunu Sew imtc:S5Qin L ' " 55 ' )tw

Iit-bnim stabbilil fdin it-Taqsima kontn stima dwar 1 ... 11 ...... 1 ta' ~ r:;:sdnj

income tu.u bbli stabbilit b'dlk l-isWna jew dwar it-relMte ta' t&J'JtI. jbDI~

mogtlti skond l-artikolu S7 ta' I-All dwar it-Tuxa fuq J-/.I1roIlX', jew

meta l-ammont ta' I-U7«Imctuxabbli jew relM/Ie ta' tau. jkun lilt ftehim

fuqu Uht is-subtrtikolu (" ) ta' l-attikolu JJ ta' d&n I-An, jew mtta 1-

appell ilnm gie rtirat jew tedut, jew meta l--.nmont ta' dak I-income

lauabbli jew n:btt~ta' tlXJLI jkun pe detit IUq ~ jew appell, I·

i.tima kif ttIIatunula jew miftehml Jew detlta tappeU, aIwnd iI.Ju.t,

tIrun fi.n.al.i u konkIutiva ghall· finjjiet Wlha.ta' dan I-Att dwv l-ammont

ta' dak l-tixotlJIIIlu.nbbU jew n:bttkta' I"'",

Uda ebda II.Ii& r4in it-T~sima IDI ttomm liII-K.un-misMtju miJl.i

ja&bmd xi rifiJijoni Iaht id-dispotiajouijict ta' l...-tiIooI.u 48 ta' dan I·An

jtw xi IlimI jew ItimII addi72jonali &baI xi _

la' ltittll Ii IDI jimplilwt

Ii tinfetah xi kwisljoni Ii Ibm aiet dctita fuq .pptll p" "'IlL

'"nil,

<I) No assessment, wartanl or other proceeding purporting 10 be

made in accon\anoe with the provisions of the Income T ax Acts shall be

quashed. or deal ...... 10 be vokI O£ voidable.. for want of form, or be

affected by the reason of a mistake. dcfc:d or omissiorl tbeR:in, if \be same

is in substance and effect in conformity with o r according to the intent aDd

meaning of the Income Tax Acts Of any Act wnending the same, and if the

pelSOll as_ ser! or inIcndcd to be a"cssed or affec~ thereby is

designated therein according 10 the common intent and undersanding.

(2) An assessment shallrn:M be impeached or affoctcd·

(a) by reason of a mistake therein as 10 '

(i) the name or surname of a person liable; or

(U) the description of any iocome; or

(iii) the amoonl of w. charged;

(b) by reason of any variance betwoen the assessment and the

notice thereof

Provided that in cases of assessment, the notice thereof shaD be

duly served on the person intended to be charged and such notice shall

contain. in $ubstancc and effcx:t, the panicullll'$ on whkll the assessment is

m ....

(3) In the case of a body of pel10llll it shall be sufflCierll for the

pt1IllOSeS of the Income: Tax Acts if only the name of the body of persons

appclll'$ on any notice issued thereunder by o r on bcllalf of the

Commissioner.

(4) Where any appeal lIas been entered from any assessment

raised by the Commissioner and such as5eS$ment is by final decision Of

judgement declared invalid or void, the Commissioner may, within one

year of the final decision or judgement a.s the case may be, where a new

asses sment cannot be issued under any other provision of the lncome Ta.

Acts, raise a new assessment on the taXpay~ on all Of any pan of the

chargeable income of the taxpayer a.s declllJ'ed by the taXpayer for the year

of assessment in question upon wllich no valid assessment has been raised;

and the provisions of the Income Tax Acts as to notice of assessment,

appeal and otbcr proceedinp under the Incoroe T ax Acts 5hal1 apply to

such asses sment and to any tall charscable thereunder.

c_

PART VII

<I) The following shall constitute an executive title within the ElCC\uivcti'k.

meaning and for the purp:ree of Title VU of Pan I of Book Secood of the

Code of Organisation and Civil P'CKedure. namely

(a.) the notice referred to in paragrapb (c) of subsection (4) of

section 73 of the Income Tax Act

(b) the notice refeiled to ilr subsection (4) of section 23 of the

Iocome Tax Act;

(c) the fInal and oonclusive a'lScssrneru: referred 10 in section 38

aflbis Act

(d) the notK;t referred to in subsection (5) of section 42 of this

Act' •

(e ) the notice Alferred to in subs

liOll ( \) of sec:tion 46 of this

Act and the notice of assessment and demand in writing by the

Commissioner referred to in''sLibsection (3) of the said section 46

Provided that e~cept in the cases referred 10 in paragraph (e), the

procedure laid down in p3rngraph (b) of subsection ( I) of section 44 of

this Act shall be followed in all cases before payment is enforced in virtue

of such title.

(2) Where in accordance with the provisions of paragraph (b ) of

sub5cx::tion ( I) o f section 44 of this Ac::t. a payment is enforceable against a

body of persons in virtue of an c:\oculive title, the Commissioner may,

without the nccd of any Other acl. piOCeed with such cnfOR:emcnl against

every offICer thereof who is personally liable therefor in terms of section 1

of this Act or of any rules made thereunder.

41 . (I) Where notice of objc:etion or appeal against an assessment I'"oudoo~ioo

:I=

has been given, the Commissioner may. in his d.i!icrrtion. kttp in abeyance

the ooilection of not less than ninety per cent of thpt pan of the tax ..",. .. io ""...tIn •.

assessed thereunder whic h is in dispute.

(2) This section shall not apply to the tax deductible in

accordance with the provisions of section 23 of this Act and to the tax

payable in accordance with the provisions of subsection (2) of section 42

of this Act.

(I) Meta jkun inghata avvit ta' oggtujoni jcw ta' appcll kontra

likwidazzjoni, il-Kununissatju jista' fid-diskR:zzjoni ticghu, itomm

pcndcnti I-gbir ta' mhux inqu minn disghin fiI -mija ta' dilt il -parti tal-

tax)ca likwidata taghha Ii fUqlajlr;un hemm kwistjoni.

(2) o.n l-artikolu ma ghandux jappliu ghal la.ua li ghandha

tilMqqu skond id-dispotiujonijict ta' 1-v1ikolu 23 ta' clan I-An u ghal

la.ua li gbandba till!.aJ.lu skond id-dispotiajonijiel tas-sub&rtikolu (2)

ta' l-artikolu 42 ta' clan I-All

(1) Tax shall be payabl e .... ithin the period ending m the last day Ti ... ..;1tJio

of the first calendar month immodiatcly following that during which -~t-'"

service has been made of a notice of assessment under section 33 of this

Act.

(2) N()(Withsuinding anything contained in subsection (I) of this

seo;:tion, provisional tax shall be paid to the Commissioner in the year

immedialely precMing the year of assessment by every PCrnJD in respoct

of his liabili ty for the year of assessment in such amounl and in such

manner and on such dale as may be prescribed

Provided that the provisio1t.'l of this subsection shall not apply \0

the income of any body of persons arising from activities relating or

ancillary to banking, sound or television broadcasting, film renting or

insurance (excluding commissions derived from !he sale of insurance by

bodies of persons residing in Malta) in respect of the liability of such body

of persons for any year of assessment preceding the year of assessment

1990. (3) Apart from any payment of provisional tax which may be due

under the provisions of subsection (2) of this se;;:uon-

(a) every person shall make payments to be determined by the

Commissioner on account of the said person's outstanding liability to

tax for any year of assessment in soch amount and in such manner

and on such dale as may be prescribed; and

(b) every company shall, nO( later than the 30th June of each

year, make a payment in respect of its tu liability for the year of

assessment commencing on the I st January of that year in an amount

equivalent to the excess, if any, o f the aggregate of the tax chargeable

in respect of its income for the year immediately preceding that year

of assessment over the aggregate of the provisional tax paid by it in

respect of that year, any double taxation n: liefto which such company

may be entitled in respect of the said year of assessment and any tax

dedUcted at source u nder the provisions of sections 59 and 73 of the

Income Tax Act. from such income

Pro~ided that the pro~isions of this parngrnph shall not apply to

the income of any body of persons referred to in the pro~ision to

subsection (2) of this section for any year of assessment preceding the

year of assessment 1989.

(4) If any person fails to pay any tu as prescribed under this

sectiOl1 he shall be chargeable with the tax which should have been so

paid, and, in addition, with further tax as provided for in paragraph (a) of

subsection (I) of section 44 of this Act, and such tax and additional tax

shall be recovered from such person in the same manner as OIher tu

assessed and charged upon him.

(S) For the purposes of subsection (4) of this section a notice by

the Commissioner to any person showing the tu which should have been

paid and any additional tax to which he is liable for having failed to pay

the tax shall, unless the contrary is proved, be sufficient evidence that the

amount shown in the said notice is the amount due to be paid to the

Commissioner by the said person.

(6) The powers conferred upon the Commissioner by subsections

(4) and (5) of this section shall be in addition 10 any right conferred upon

him to commence proceedings in respect of an offence under subsection

(7) of this section.

(7) (a) Any person who contravenes O£ fails 10 comply with the

provisions of Ibis section or of any rules made thereunder shall be liable

on conviction to a fine (multa) of JIO( less than 50 Hri and not exceeding

500 \iri and to a further fine (mu/Ul) of I\Ql less than 5 liri but not

exceeding 50 Jiri for every day during which the offence continues.

(b) The Commissioner may compound any offence under this

section and may before judgement stay or compound any proceedings

thereunder.

contained in

(S) Notwithstanding

anything

the preceding

provisions of this section, any lax payable by an international trading

company and by a company with respect to profits allocated to the foreign

inco me account shall not become payable before the earlier of

(a) the date of disuibution of such profits by the company; or

(b) eighteen months after the end of the accounting period 1II

which the aforesaid profits were made by the company.

(I) Where any person derives gains or profits from the transfer of Gai"'''' profits

property referred to in subparagraphs (i) and (ii) of paragraph (a) of fro mtranok rof

subsection ( I ) of section S of the Income Tax Act, irrespective of whether I""0"""J.

such gains or profits are chargeable ullder the provi sions of that section or

under any other provision of the Income Tax Acts, he shall remit to the

Commissioner within fifteen days of the relative transfer in such manner

as mlIy be prescribed, a provisional tax payment equivalent to 7% of the

consideration relating to the transfer of the property or of the value of the

donation

Provided that in deeds of emphyteusis or sub-em ph yteusis no

account shall be taken of any yearly ground rent or sub-ground rent

payable according to the deed.

(2) Provisional tax under this section shal l not be payable in

respect of

(a) any transfer of assets not subject to tax on capital gains, or to

tax under the provisions of section 4 of th e Income Tax Act;

(b) transfer of property on deeds of partition;

(cl transfer of ,hares in public:: companies.

(3) The Commissioner may autlKMise any person cbaJgeable

under paI'llgrtIph <a> of subsection ( I ) of soction 5 of the lntOiIiC Tax Act,

10 pay provilional lu under this sc:ction al I me lower than thaI referred

to in subsection (I) of this section, if it can be proved thaI: the gain is 1e.u

than :zotl. of !he consideration or of the value of the donation as the casc

~,,,,-

(4) Any provisional tu paid (Of the puposc:s of this ICCtion

during or in rapcct olthe year p~i", any ycac cl u!eSuncnr. shall be

set off fOi the purpoie 0( tolkctioq "aiM the tu charged in respect of

the said year of .ua;smenl and if Ihere is an CJQOSS after the afOl"e$lid $et

ofT has been made, such el[Ce51 .halI be n::f'urxkd in accordance with the

provisions of soction 48 of this Act. Such provisional tax shall be

scpanue and distinct from that paid or payable under the provisions .of

section 42 of this Act except for pcnons who have gains or profits from

immovable propeny falllns under paragraph <a> of subsection (I) of

section 4 of the Income Tax Act.

(5) If any pcoon fails 10 pay any provisional tax as provided

under this section he shall be charitable with the tax wllich sboukI have

been so paid and, in addition, with funber tu as provided for in

paragraph <al of subsection ( I) of seccion 44 of thiJ Act, and such tu IIId

additional lax shall be m:oveml from such per$OI1 in the same manner as

other tax asvsocd and charged upon him.

(6) For the purposes of subsection (S) of !his section a notice by

the Commissioner 10 any person showing the lax wllich should have been

paid and any additional lax to which he is liable for having fai led 10 pay

the tax shall. unless the conlrul)' is proved, be AlrftCiatt evide .. " lhat the

amount shown in the said notice il the amount due 10 be paid 10 the

Commissioner by the said person.

(7) TIle powefl conferred upon the Commiuioncr by subseaion.'i

(5 ) and (6) of this section snai l be in Iddition to any right c;ooferred upon

him to CO!JlIDmI:C procC'edinp in respect of My offence under subsectioa

(8) of this sectioa.

(8) Any penon who Con lroVCI\elI or fails 10 comply with the

provision s of th is 5eClion sllall be liable oa conviction to a fine (mulla) of

.so

nO( less than

liri WKl nO( exceeding 500 liri or 10 imprisonment for any

lenn not exceeding six mootl\s or 10 both such fine and imprisonment. and

to a further fine (mulla) of not leu than 2 !iti but not !:Acceding 10 liti for

every day during which the offence continues after conviction

Provided th.al: the Commissioner may compound any offence

under this section and may bd"ore judgemCl11 Slay or compound any

ph)(cooings thcmmder.

(9) (a) The provUionallax payable under rhis section shaJ\ be

paid in sucb manner as may be prescnbed.

(b) Notwitmtanding anything that may be provided for in the

rules where immovable: property or any rights annexed tbere(o are

transferred by means of a public deed Ihe NOI:ary publislling such deed

shall have the same duties and LIability in connection with [he collection

and payment of the provisional tax payable on such deed in accordance

with this section as arc by the Duty on Documents and Trntl sfcrs Act,

1993 imposed on Notaries publishing such deeds, in connoction with the

duty chargeable and collected on transfers in lICCOI'dancc: with that Act.

Any failure by a Notary in connection with the ooUection and payment of

provisional tax under this section shall for all PU!pO$ts of the: Outy on

Documents and Transfers Act, 1993, be deemed to be a failure of his

duties under that Act.

(c) Where any assets the U'alI5fc:r of wllich is subject 10 tu

on capital gains under soctioo 5 of the ir.come Tax Act, is sold in a

judicial auction, the Registrar of Courts shall have: the same duties with

regan! \0 the withholding and p.ilymcol of the provisional tax under Ibis

KCtion as ate under section 66 of the Duty on Docurnenl5 and Transfers

Act. 1993 imposed on him in relalioo to the duty leviable on tmnsfers

calUa monis under the said Act.

(I) When: any tal: payable within the periods provided for in "'-IIJIor

5ubsettions ( I). (2) or (3) of section.42 or in section 4!i of this Act is 001 ::::,;"" .. "'"

settled within the relevant period _

(a) additional tal: equal to one per cent of the unpaid tax for each

calendar month or pan thereof during which such tll!l remains unpaid

shall be added thereto, and the provisions of the Income TII!l ACls

relating to the collection and l'l'!Covery of tax shall apply to the

collection and recovery of such additi onal tax ;

(b) the Commissioner shall serve a demand note upon the person

lIues.sed, and if paymeot is not made within fifteen days from the date

of the service of such demand nOle. the Commissioner may proceed 10

enforce payment in vinue of the executive title refem:d 10 in section

40 of this Act after two days from the service on the debtor of an

intimal ion for payment made by means of a judicial act, or as

hereafter provided;

(c) additional tax charged under this section shall not be deemed

10 be pan of any tax paid or payable for the purposes of 5I:Ctions !i9.

Meta I-hlu tat-laMa jkun pe mimrum skond id-

dispotinjonijict ta' i-artikolu 41 ta'dan I·An sa IlUI ;ohrog ir-ritultat ta'

_¥Vit 01' oggcnjoni jcw la' apptll, il-IUJlI li Ikun ghadht ma thallsitx

skond il-likwidazz,ioni stabbilita IUq dilt I-oggezzjoni jew dale ' -appeD,

skond i l -W~ g.l\8.ndha titha.llas $& dak it-muen It jispi~ ll-ahh.a.r jum

tu.-xahar kakndatju li jalIt.1 minnufih wara dak li matulu jkun pe

notifikat , .. vvit tal-tu .... li jkolLha tithallll5. U jeldr. diIr. il-taxIIl ma

tithallu.x sa dak it-mucn, ghandhomjapplikaw id-dispotizzjonijiet ta' \-

ahhar Ittikolu qabcl dan.

44i. ( I) Jeldr. f xi W pu1lko1ari, il-Kwnmissarju ghandu ghalfejn

jahseb illi pc:rsw11 li aiel inlu.:u!a tista' ti llaq minn Malta qabcl ma' di.Ir

it-laXXI jkollha ti lballl5 WIt id-dispotizzjooij iet ta' I-Alii dwar il·Tuxi

minghajr lM tkun hallJtt dik it-tau&, huwl jista', b'avvit biI-miktub, lil

dilr: i1·persuna j itl ob iI·hll.ll tJo' dik il-ta,u' fi mum 1i jkun stabbilit fdak

, ..... vvit. 00 il-Ian.a ghandha fuq hell ti lha ll u feghllXj it-tmien held

stabbilit u ghandh.a f nuqqas la' hlu, kemm-il darba gataJUija ghall-hlftS

tag.h}uI ma tingicbx b'sodisflzzjon taJ-KummiSSllju, ting,abu minnufih

bil-mod preskritl O-artillolu 44 tro' dan I-Alt.

(2) Jekk fxi kat partikolari , il -KwnmisS&lju jkollu ghalfcjn

jahsc:b iIIi 'u.Jt' IUq xi IDcomc laxxabbl i lista' ma tiPlt migbura, huwa

jistro' flruU :!mien, u skood kif jiUob i1-kat -

(a) minnuGh b'avvit btl-milctub jd\lieg lil Ili pcl'$UI\I "bielt

troghmel prospclt u "btu taghti infonnazzjoni tro' kull income bI'I.aI.

dak fi tmicn li jn n speCi fiu l rdak l-awi t;

(b) jaghmel sti!TIII IaH.UlUI dWll dik il·persuna ft-anvnonl ta' 1-

inoomc miruub Gi-prospen jew, jckk !TIll jinlbaghallt dak il -prospell

jew jckk i1-KummisS&lju !TIll jlrunx sodisfau b'dak il-prospett, fdak I·

ammonl iIIi H(ummissatju jahseb li hu lt icraq;

(o!) b'lvvit bil -miktub liII -per5una intaJtxlta j itlob li lingicb

minnuGh garanzija ghal l-tllas tat-1a.uI atmata, g,IIas-sodisfazzjon

ticgtlu.

(3) LiII·pctSUM inlUtu ta gtlandu jinghata Ivvit ta' stima

!TIIIglunula skond id-dispotizzjonijict lIs-subartikolu (2) la' dan 1-

artikolu, u kull Ia.uI hckk stmata (skond id-di spotizzjonijiet 1Is-

subartikolu (2) la' dan l-artikolu) gtIandha tilhallas fuq tal!. maglunula

bij·mikrub miM idejo il-KulTWTlissarju u, jekk ma jairx il·Mu, kcnun ·i\

darba. !TIll tingicbx gaBnZijl g/'Ias-sodisfa.zzjon tal-Kummi ssarju,

ghandtullingaber minnufih bil· mod prnkritt fl-artikolu 47 la' dan I·All

(4) Kull pcrsuna 1i tkun I'tallsc l it·!&XX1 skond lalba maglunula

mill· KununisS&lju jcw illi tkun giebel garanzija glial dak il·hl as tahl is·

5lIbartikolu (2) la' dan l-artikolu jkollha l-jOOdij iel la' oggett,ioni u tro'

Ippcll mog/'llij in bl·artikoli 33, 3S u 37 ta' <!an I· AII u l-ammonl imballas

minnha gllandu j kun aggu Sla1 skond ir-ritullal la' I[i oggcn joni jcw

Ippc ll bbaI dawL

(5) Id-di spotittjonijiet tas·subartikolu (2) la' dan l-artiko lu ma

jticfSUlt is.sctgl\a mog.b.tija lill ·KummisS&lju bI·artiko lu 31 la' dan j·All

47.(1) lI·taxJla tist.!' ssir kawta dwuha u li ngabar, skond iI·kat., fiI -

Prim Awl. tal-Qorti CiviU jcw 61-Qorti taJ.M$ltrali CM-J1a) 61- "'ilI.

gurildizzjoni tivili tagllha je .... 6J-Qorti uJ·Mlgistnti (Ghawdex) wIooll

til -gurisdizzjoni ~ivi l i Iaghha. mill -K11mmiswj u fil ·kwzlita' uffitjali

tiegbu. bt-ispc.ijet kollha tal-kawta., minghand il-petSuna mrtSSql. ghaI

beld. minghand il. pe:rsuna li ghandha IlIalluha jew mingband il-persuna

responsabbli gbat-tnaqqis taghb.a bhala dejn.

(2) Hlie£kir:lI.ort'ohn. mabsub ft-Alii dwar it·T...w u bIa bsan.

\-iktar tad-dispo.tizzjonijiel l&s-subutilr.oIi (2) u (3) ta' l-artikolu 31 ta '

dan I-An, jistgbu jittietldu passi glWl-hlas tat·lex-n, taxxa addizzjonaJi

jew xi pienI I'kull tmien fperijodu ta' tmico .urin mid-datl li fiha 1-

islinw. dwar dik is-$CM ta' stima Ii ghAlihA tim:fcrixxi ssit finali u

konklutiva.

(3) It-krminu ghal l-prcskri12joni rnsemmi fdan l-artiwlu jkun

miksur b'kull att gudizzjarju pR'ttntal mill.KummisSft!ju qabc\ ma

jagbJaq dak it-tenninu , li bih jintalab il-hlu tal-luxa.

TAQSIMA vm

Rifutjoni

(I) lekk jigi ppruv . .. b'sodisf.azzjon taJ.KunvnissaJju, iIIi xi _ ........

pc:rsuna hi $CM ta' stima hallstl lux .. bi tnaqqis jcw xort'otu-a, b'itjed \ana.

mill -ammonl 1i bih hija proprjamcnt g.handha tig,i intaxxata, dik il-

pcrsuna jlwllha \.jedd li I·Kummissatju jirrifoodilha l-unmont Mkk

imh.aliu b'eeccss. Kull !aIM ghall·hlas Iura taIIt dan l·lI1ikolu ghandha

ssir fi tmien ern.' lUIin mid-data li fiha I·istirna dwar dik is·sena ta' sti rna

Ii gbaliha tim:feri , sir finali u konIdutiva

1:W.a fiI·W ta' ptfSuna li taghmel talbft ghall·hlas Iura dwar xi

sent ta' stima li dwarha ma kellha ebda ifKTJl1/C taxxabbli. dik it-talba

&f\andhIi ssir fi :bnien at.' snin mit-tmiem tu-sent ta' stima li ghaliha

tim:feri I-talba

IMa wlr.oll rebda W ma ghandha ssir xi ri futjoni dwar-

(.) xi taxxa li kumpennij a lleun IlIqqsel jcw li jkollha I-jedd Ii

tnaqqas minn xi dividend iml'IaIlas li l xi peBUnt li bis-sahha ta' xi

et.atzjoni moghtijll bI-.rtikolu jcw taIIl l-lIl1ikolu 12 ta' I-Atl dwar il-

Tax.u. fuq I-Inoomcma tlrunx suggctta ghat-taxx. fuqu ; u

(b) xi Iaxlta li tigi nlaxlta!a lil xi korp ta' persuni taIIl is-

sublrtikolu (4) ta' I-artikolu 56 ta' I-Atl dwar il-Ta:u8 fuq I-Income,

jew tah! is-subartikoli (3) u (4) ta' l-artiko lu 27 ta' <fan I·AII; u

(t) xi taxx8 1i kumpannija lleun naqqset jcw ikollh8 jedd tnaqqas

minn xi dividend imha1l8s lil skcrna ta' invcstimc:nl kollcltiv.

(2) Hlicf g.hal dak. li ghandu x'jaqsam ma' somom li ghandhom

jilhaJlsu Iura fuq oggezzjoni jcw ~ppell. ebda hillS Iura ma ghandu jsir lil

ebdll pcrsuna dwar xi senI ta' stima Ii dwarba dil: il -persuna naqscl jcw

iltraSkurv.1 Ii tikkunsinna prospett jew g.icl intaxxata b'SQfl1ll1& fcocus

mill-ammonl I] jinsah 6I-prospet1 taghha., kenun-il darbe. hija tkun

irt-eviet ,vvit ta' I-istirna maghmula dwarha glial dik is-sena; u ,ieldr. ma

j igix. ippruvat b'sodisfaujOR tal-Kummissacju ill] dak in-nuqqas jew

II'lskuragni taI -lrunsinna ta' prospctt veru u kom:n ma kcnux geliin minn

qerqjew .ttje .... omissjoni vokml&iji min-nalla la' dik i1-persU/a.

(3) Kull

persunl

1i

tkun

IgglIvata

bid-detitjoni

taI-

KummiSSlUju dWIIl" l-ammon l li ghandu jilhalJas Iura lahl id-

dispotizzjonijiet ta' dln l-artikoIu jkollha I-isle» jedd ghaU-«ppell kontn.

dilt id~ daqslikiHu hi';' lcienet aggravata hi lrima maghmulll

dwarha

ltd& dak I-appell mI jergax ji!\ah xi kwisljoni Ii dwarha jedd ta'

'·An

ikuo gha1aq jcw xi kwistjoni li

.ppell tahll-artikoli 35 u 37 ta' dan

&iel p ' dean rappcll.

(4) (a) Persuna, li tirtievi dividend imhalll..S lilha minn prolitti

a1lokllti 1iI kon l la' irxxxnt IMrnmi jcw minn xi profitti mqassmin minn

kumpanij. b'kunvnert inlemuzjonlli. slwnd il -kat~ ti ata' titlob hlas Iura

ta' 1Jcwg ter:zi ta\ -Iaxlla 11' Malta li tJcun th.allscl mi ll -kumpiUlij. dwar

d&wk il-profitti mqassmin minnha bhala dividend, meltl dik il.petSul1.l

tkun jcw

(i) mhux residenti fMalIl u li, mela applikabbl.i, ITII tIrunx

proprjct.ll.' ta', u kontrol1 ata minn, diretwncnt jew iodirettament,

lanqas 1nl I4gi:ui f isem, persuna li ordiolljamcnt tirrisjedi u

domitiljll4 fMal\a ;jew

(i i) kumpannija residenti fM&lta li tkun ghal kollox

proprjeta' ta' pcrsunl jew pcrnmi mhux residenti fMalta, itA.! dik il-

pcrsunl.lew dawk il -pcrsuni ma jltunUJI. proprjeta' ta'. u kootrolllti

minn, IMqU 1nl jkunu qed j.~;i-.lIu f isern, persuna jew penuni Ii

ordinarjamcnt jirrisjc:du u domitiljati !'Malta.

Cb) ilia hsara g,tIlld-dispot.injooijiet tal -ptlnIgr&fu (a) ta' dan

is-subartikolu. meta I-profini mqassmin kif inlqal qlbel j inkisbu minn

schem par1ocipanti, tista' ssir talba ghaJl-hlas IUfl .... kull I4lIM ta' Mallll

ml'llIlIsa dwar dawk il-profitti.

(t) Ghllll-finijict ta' dan is·sub6rtikolu u tas-subartikolu (7).

l-esprcssjoni "taxxa ta' Malta mhal lsa" Ifis5Cr it-ILUI I; fil -fan titllallas

mill -kumpannija lilI -Kummissarju fuq il -profi lti li j ilqassmu mill -konl

ta' income batrani jcw xi profitti mqassmin minn kumpannija b'kummert

iotanuzjonali, skood il-lcat.

(5) Talha ghall -lIlas Iura kif intqal qabel gbandlta Mir mhux

iklar !Md minn erba' 5llin mid-d.... li filla l-ammont I4t-1Ullll

jikkwalifika bin jithallu Iura.

(6) II -Kummissarju jista' jagJ\mc:l il-h1as IUfl taht is-subartikolu

(4) ta' dan I-attikolu meta j kun sodisf.n dwar il·kom:lezza I4t -l4lb1l

maghrnula u malli jirtievi ~rtifikal mahrug mill-kumpannija li thalIas

id-di vidend tabl id-dispofuzjonijiel !Q-5ubartikolu (5) la' l-artikolu 59

ta' I-An dwar il-Taxxa fuq I -/~ Oak il-hlas IUB ma j~nx

taxxabbl.i.

(7) (a) Meta tkun sarel talba ghal hl as IUIll tabl id-

dispoZizzjonijict laS-subartikolu (4) ta' dan l-artikolu, dxla pcrsuna ma

jkollha jedd gb.a.l iktar htu IUIll tahl d.ak is-subartikolu Jew ghal hlas IUIll

tahl xi dispotixqonijiet o/\ra ta' I-Ani dwar it-Taxxi tat-taxxa ta' Malta

mIIallsa li dwarha tkun sarel it -talba.

(b) Meta tkun san:t talba gIIaU-hln Iura ta' taxxa ta' Malta -

mIIallsa tahl is-subllrtiko lu (I) ta' dan I-artlkolu, ebda persuna ma jkollha

jedd gI\al iktar hlas Iura taht id-dispotizzjon ijict tas-subllrtikolu (4) ta'

dan I-anikolu tal-tans. ta' Malta mhaUsa ti dwadla tkun saret it-talba..

(~)

Mcta kumpannija (il-kumpannija li 'qaSSllm) !haUas

dividend mion profiui a1lokati lil kon l ta' inrotM bamni, Iil kumpannija

resi<lcnti !'Malta (il-kumpannijl ri(:evitura) u talba ghaI hlas lutIII tlcun

sarrt tabt id-dispo1izzjonijiet tas-subartikolu (4) ta' dan l...rokolu dwar

it-taxxa mhallsa mill -kumpannija ~vitura IUq id-dividcnd rKevut mill-

lrumpannija li tqassam, ebda pcT'5Una ma j1wl1ha jedd ghaI iktar hIu Iura

tahl id-dispotizzjonijiet IU-subartikolu (4) ta' dan l...roko lu tal-taxJtl ta'

Malta mhallsa 1i dWlUba tkun sarct il-talba

Itda pct'5UQl Ii g,handha jcdd ghal hlas Iura kif muri tahl is-

subartikolu (4) ta' dan l-vtikolu dwar profilti mqassmin minn

lrumpannija b'lrummat intcmazzjonali jko l1ha wkoll jcdd ghall-hlu Iura

tad-difTcrenza bej n iH. lUII ta' Malta intaxJtlta lit dik il-kumpannijl u 1-

taxxa Ii jkollha tithallas minn dik il-pcrsuna IUq d.ak l-incc.>nX' skond id-

dispotinjonijict ta' dan l-Att

(8) Hiss tUB li jko11 u j i!hallu mi ll -Kummissarju kifintqal qabel

jikkostitwilUl i dcjn dovu t mill -Kummis5ltju 1iI min jagllmel it-talba, li

gllandu j ithaJlas mhux iktar lard mill -erbatax-iI j um WMl l-ahhar tax-

xahar Ii fib il -hlas Iura jkun doVU I u gbandu hckk.jin~bar.

TAQSIMA IX

Relti u Pi e Di

(I) Kull persUIl& li tik5Cr jcw IOnqos li tharcs xi wahda mid- D' I,,'i...p.ijie!

dispotizzjonijiet ta' I-All dwar il-Ta.u.i jcw ta' ",i regoli magllrnula bis- pow:,a/idww

sahha ticg.llu tlcun hatja ta' reat u, kemm-iI d.arbI. ma jkunx hcmm piena Tub.

ohra speCifikata taht I-Alii dwat il-"a.u.i, \Chel mcta tinsab hal';' multa

la' mhux inqllS mion 10 liri u mhux itjed mino SO lira.

m,

n-I

jcw wan I- I la' Lulju, I

(2) Meta pcrsuna,

timab llatja

la' reat taht xi wahda mi d-dispotizzjonij iCI la' l-Ani dwar it-Ta.u.i u ma

tinghatax priguncrija ghaI dak ir-rat, il-qorti g.IIandha cspressammt

lwissiha illi jekk, fi tmien l\amcs snin mid-d.ala lat-twissija, hi teJta'

tinstab hatja la' reat ictlor tahl xi wahda mid-dispo1izzjonijiet ta' I-Alti

dwar it-Taxxi (sew jekk ta' l-istCH J.olta JeW jekk: k ) tinghalf, !lentcnzL.

b'tied.!M'!tuJl piena ohra, ta' mhux inqas milUl tlitt ljtem prijunerija; u

pnsuna hell misjube hat;a ghat-ticni dart:. u wara, matu l I-imsernmi

tmicn, ghandha, minke.ijll Jr.:ulll\ap. li tinsab O-Att dwar il-ProbrtlOJl ta'

Hatjin jcw ('xi IcpslU2joni ohn. tingh.tta 5entcnza ta' pritunerija g.tIal

t.mitn ta' rnhlUl: inqu minn tlitl ijicm. b'1jed. ffiII' kuU piena ohra hllef

gI\aI pritunerija ghaltmic:n ilWl.l.

SO. KIIlI persuna illi, minghajr nguni tajbe.-

Ca) tonqos li thares il -htigijict la' awit., intirnaz2joni, 1lIb1. jcw

nota li fiha ssir /alba. moghtija. mag.tunula jew notifibta lilha taht I·

Aui dwar it-TIOOti;jcw

(b) tonqos 1i taltendi bi twcgiba ghal tvvit mahrug li!ha tabl 1-

Aui dwar il·Taxxi jew wara li Ucun attcndiet 1011'105 It lwicgeb ghaI

J.i mistoqsija skood il· ligi lilba magl'unula,

tkun !\alja ta' real u tIrun suUt1ta. mcta tillS.ll.b hatja.. gt\aI mull. ta' mhUJ[

inqu miM 10 liri u mhwt itjed miM SO Iin:, 11 ghaI multi ohn. ta' mhux

.tjed minn 2 liri g.ha.I kull jum Ii lulll n-nuqqas jibqa' sejjer wara li tIrun

insallet tatja.

51.(1) Kull persuna illi, ming.l\ajr ...guni tajba -

Ca) taghmcl prospett mbwt korTett billi th.dli barn jew tnaqqas

xi ~ li licgbu hija g/'IillIdha, skond dawn I-Alii dwar it-Taxxi,

tag.hmcl prospetti; jew

(b) taghli lI:i infonnuzjoni mhlU korretla dwar lI:i male!}ll jcw

hlg. li Iolqol ir-responsabbilta' tag.hha nfisha ghal -I&ltJlI jcw it-

responsabbilla' ta' xi pcrsuna ohnl jcw ta' soXjela',

Own !lalja la' real u Ichci , mela IinSllb hltja, mulla la' mhUlI: IIlql$ minn

2S lira U mhux itjed minn 200 lira u, minbam. <!an, g/'Ial datbtejn I-

Immon t Iat-Iuxa li jron gie l imit inqas minhabbe dak il -prospe" mhwr.

kom::!t, jew informazzjoni, jew kicn jigi hekk slmal inqas Ji kieku I-

prospen jew informazzjoni Qew loI!tetlali bI\ala korretli.

(2) EM' pcr5Ulla ma tkun suQgett.a gI\al xi pi~ Iaht dan I-

artiko lu kemm il-4arl» I-ilmen! dwar dak ir-=al ma kienx SIt fis-5Cf\a la'

stima Ji dwarha jew tulba T-reat kicn SIt jew Ii mucn tl ie! snin wara li

tag/'llaq dik is-sena.

(3) ll-Kummissarju j isla' jasal rarn..ngamenli dwar real taht dan

I-artikolu u jisla', qabt: l is·sentcnza. iwaqqafjew jasal rarranpmenli fUq

protedimcnti tab! dan l·lU1ikolu.

(I) KIll! pmUM itli bi l·hsieb li tahrab mit·taxxa. jcw li tghin IiI

xi petSUIW. ohra sabiu tahrab mit-taxxl tabl dan I-A" ·

(a) thal li bamI mi M prospe" jew miM xi dokument jew

d ikjarazzjoni IMghmula. imbe.ijija jew mogblija ghII l. finij icl ta' I·

Alii dwar il·Taxxi jcw tahl dawk I-Alii, xi income li bcmm kellu

jidhol; jew

(b) I.Ighmtl ~ dikjaranjoni Cabll jew ~is~joni &ha fxi

prospett jew dokumen t jew dikjarazzjoni mbc:jjija jew moghtija

ghal l - linij i~lta' I-Alii dwar il-Tani ; jew

(C) laghti ~ 1Wca,it. &.17;1., sew ,icll vcrbalmenl kmun bil-

miklub, Ii1 ~ mislOqsij' jew 1.IIt. &ha! infOlml22joni maghmul.

skond id-dispotizzjoniji~I I.I' I-Alti dwar il-Tuxi ; Jew

(d) IIPJftpan jew ittooun Jew tawtOOzza I-prc~ni Jew

litmim ta' xi kOIt. I.Il-kontijiet .few dokumenli ohn! 10102 jew

lilTabi{ika j~w I.IwtoriWl I-&.Isilikazl;joni ta' xi kolbe tal-kontijiel

jew dokumenti; jew

(e) 1.Ig/lme1 utu miM xi frodi, tidwir jew mea iehor 1.1' qe:rq

Jew I.IwloriWl J·utu 1.1' dik iI·frodi, tidwir jcw mezz ichor 1.1' qe:t'q,

tlrun balja 1.1' real, u, gha! kull real bhaJ clan, tJcun 5UM~IIa, mel.l tinsab

llalj. quddiem Qorti lBl-M!.a,islnlli I.II -Pulirij. ~udizzjarja bhala qorti 1.1'

gudikaluta kriminaH, ghal mull.l ta' mhux inqu miM SO lira u mhux

i.tjed minn 200 lira u, bIlml dart, ghaI di el darbict l-ammonl tat-taxxa li

gha!iha I-pcrsun. 1i I-taxx. taghlta ki en hemm il-hsieb 1i tigi evilala jew

1i tigi mghejjuna biex levit. Itij. suggella tahl I-Ani dwac it-Tax:xi ghas-

sen. ta' stima Ii dwarha jew tuJlta T-real kien 5af, jew glial prigunerija

ghaI xi perijodu mhux ilwai minn sill llbur, jew sew g.hal dik il-fI\ulta u

dik il -pigunttija f1imlcien.

(2) Il-Kummiswjujista' jasal rrangamenti dwac reat tabl dan 1-

artikolu U jista', qallcl is-senkn7.a, it..omm jew jasal rrangamenti fuq

proCedimenti taI'It dart l-artiko lu .

. 53. Ku lt penun. 11, bhaJa li gllandh. jew keltha xi dmir ulliCjali jew Pieno £1101 .... Il

blW. impjegata jew kicnct impjegata fl -amministruzjoni ta' I-Ani dwar konlr.

it-Tax.xi, ikoltha jew kellha .ttess ghLt, pusseS!; la', jew kontroll fuq ~ u -~­

dokumenli, infofll"llV-joni, prospctti Jew stimi, dwar I-Ani dwat it -Taxxi,

jcw kop;; taghhom, u li , hlidkifprovdu l f1-lI1ikolu 4 ta' dan I-An , !'xi

tmi~n tikkomunika jew tipprov. tikkomunika ~ informazzjoni bhal dik

jew Itj hap li !.kun tinsab rdrowlr. id -dokumcnti, prospeni, stimi jew kopji

lil xi peRuna, tkun balj. ta' real u lel'lel rnela tinsab hatj. mulla la' mhux

inqll.5 minn 100 lira u mhux i.tjed minn 1000 lira, Jew prigunerija glial

bnien ta' mhux itied minn sill xhur, Jew dill: il -mulla u prigunerijl1

Oimki~n.

It-I~l'Iid ta' prOCedinxnti glial pi~na, multa jew tmi~n ta' t,_1&IU JII.ondbo

prigunerij .. jcw I-impotizzjoni ta' dik iJ-piena, multa Jew tmien ta' ';IbIIu

prigunerij. tahl I-Alii dwar it+Taxxi ma jel'lles lil ebo:b persuna mir- he,,,,,, Ji

responsabbilta ' ghall-l'IIu ta' ~ taxxa li ghalihl hij. Jew lisla' tJcun jHobti" ......

suSQ,elta.

Id-dispot.i1.7.jonijiel la' I-Ani dwat it-Tl1XXi ma jtiefsu ebo:b

proCcdimcnti kriminali tahl Iti All i~hor Jew ligi ol'lra.

Ebdl1 kawta dwar real tahll-Ani dwar il-Taxxi ma lista' linbeda It· _ _

lIticf fuq it· talba j~w bis-sensj. tal -Kummis5afju.

TAQSlMA X

Setgb. gbal1-ghemil ta' rq:oli

I1-Ministru responsabbl.i ghal l-finan7.i j isla', minn 1:mitn glial

ieflor, jaghmcl ~gol.i b'mod genera1i Mbiex jitme~ew id-

dispo:P:izzjonijiet la' dan I-An u jisla', b'mod spct:jlli, b'dawk ir-~goli

j ipprovdi -

(.) glIall-forma taI-prospcUi, talbiel, dikjaraujonij iel u .vvi.ti

taht dan I-An;

(b) glial dawk il-matcrji kollha iIIi jkunu .wtoriuali b'dan I-At!

Ii jigu preskri tli.

5S. Notament la' !rull d:enxjoni moglllij. mill-Ministru respon5lbbli

ghall·finanzi taI'lt is-sublrtikolu (2) ta' l-artiko lu 12 11' I-All dwar it-

TIX)(' fuq I-Income, dwar korp ta' pcRuni, jew kiwi ta' pcrnmi,

ghandu jitqicg.hcd fuq i1 -Mejda tal -Karma tad-Depullti mill -aktar lis li

jista' jkun wara Ii lingI'L ....

.5'.(1) Id-dispoti:ajonijict tas-subartikolu (4A) ta' l-artikolu 4 ta' 1-

All dwar it-Taxxa fuq l-Inrome kif lis-sehb miMufih q.bc l il-bidu lis-

sehb ta' dan I-All U \,a' I-Att ta'I- I994 lijemcnda I-All dwar it-TRIll fuq

I-Incvme (Emenda Nru.2). gII,ndhom j ibqgbu fis-sehll &JIac-rigward la'

kull prospell 11' l-attiv kapitali msemmi rdak is-subartikolu dwar snio. la'

stima msenunija rdak is-subartikolu M5-5CD.1I1' slima 1994_

(2) Id-dispotizzjooij iet la' I-All dwar it -Taxxa fUq 1-I/ICOII'IC

ghar-rigward ta' prospc1ti ta' income u attiv kapillli ghu-snin 11' StillUL

M5-selll 11' l lima 1994, ghl1ldhom jibqghu lis-sehll, kif kienu fis-sehb

minnufih qabcl il-bidu fis-sehh 11' clan I-All.

MglIoddi miU -KAmra tad-Deputati lis-SedulI Nru. 303 110' 1-20 la' Lulju,

1994. LAWRENCE GONZ I

5_«

RlCHARD J. CAUCHI

S/m-VV! tlll-Jc.nn tlld-Ckputllti

76 or 89 of the lnoomc Tax Act. or sections 23, 43. !i1 or!i2 at

this Act or any rules made thereunder.

(2) The Couunissioocr may, in his discretion, remit wholly or in

part any additional tax chargeable under this section

Provided that no JUCh remissioo shall be effected by the

Commiuioncr IIIliess he is satisfied !hat the person liable for the pa) ment

of the tax was preveotcd from making payment within thc periods

provided {cif in subsections (I). (2) Of (3) 01 section 42 or in section 45 of

thi, Act or by rules made thereunder owing to hi!; absence from Malta or

serious sickness or for such other cause as the Minister responsible for

finance may prescribe from time 10 time.

(3) The provisions of section 468 of the Code of Organisation

and Civil ~. s hall apply with respect to any Wamu\t issued on the

strmg\h of any executive title mentioned in section 40 of this Act and 10

the paying out of the piocccds of the sale by auction of the pooperty

seized; and 00 opposition or reservation in !he !lChcdule of deposit shall

uay the paying of any sum deposited in court following any such wamml

lIS aforesaid.

(4) The provisions of subsection (3) of this section shall not

prejudice tbc llIIIount of tallhat may be finally determined under the other

provisions of the Income Tu ACI5.

45. When: paymmt of tu. is kept in abeyance in accordance with the

provisions of section 4 \ of this Act pending the result of a notice of

objection or of an appeal, the IIlX outstanding under the as .... ·ment as

detennioed on such objection or appeal, as the case may be, shall be

payable within the period endin& on the last day of the calendar month

immediately following that during wlDch service of the noti(JCation of tax

payable has been made, and if such tax is IJC( paid within sucb period the

provisions of the last prueding section shall apply.

46, (I) If in any particular case, the Commissioner has reason 10

believe that a penon who has been assessed to tax may leave Malta before

such tax becomes payable under the provisions of the Income Tax Acts

witbout having paid suc h tall , he may by notice in wri ting to such penon

demand payment of weh tax within a time to be limited in such notice.

Such tax shall thereupon be payable at the expinllion of the time so

limited and shall in default of payment, unless security for payment

thereof be given to the satisfaction of the Commissioner, be roooy~

fonhwith in the manner provided by section 44 of this ACl

(2) If in any particular case, the Commiss ioner has reason In

believe thal tax upon any ehargeable income may not eventually be

recovered, he may at any time and as the case may require-

(a) forthwith by notice in writing require any person to make a

return and to furnish paniculan of any such illC(Jme within a time to

be specifi ed in such notice;

(b) mDU an assee.sment upon IUl:b person in the amount of the

il&:()lIle rdwDed or. if default is madt in makin& REb mWl1 or the

Conunlssioncr is di'p,i.fied with sucb ~, in sucb amount u the

Commissiooer may think reasonable;

(c) by notice in writing 10 the per10ll assessed fCQuire that

",,'ed

security for the payment of the tax

be fOfthwith given to IiliI

ULisfaction..

(3) Notice of .,y assessment mw in ......... Ia ...... with the

provisions of subscoction (2) of this section shall be given 10 the penon

usessed, and any lax 10 usessed (in accordance with the provisions of

lu~tion (2) of thi' MICtion) shall be payable on demand made In wriling

under the hand of the Commissiooc:r and IIWI in defauJt of payment.

It" ..... I urily for the paymeol lbawC be &iven 10 the satisfaction 01 the

ConunWioner, be loco.aable.fortbwith in the mlnncr prov1ded by..,.-tion

47 ohhis Act.

{4} Any penon who bas paid the lax in aocordance with I

demand made by the Commissioner or who has given security for REh

payment under subsection (2) of this section shall have the rights of

objection and appeal conferred by sections 33. 35 and 37 of !.his Ace &lid

the I/IIOWIl paid by him shall be adjusted in accordance with the result of

InY IUCb objection or appeal.

(5) The provisions of subsection (2) of this section Jball not

affect the power conferred upon the Commiu ioner by section 3 1 of this

Act.

47. ( I) Tax may be sued for and l'tICovered, IS tile CI5C mly require. Suit !"nu IIoy

in the Finl Hall of the Civil Coun or in the Court of Magistrates (Malta) Coon",;"'; .......

in its civil jurisdiction Of in the Coon of MlptrDtes (Gmo), also in its

civil jurisdiction by the Cc:mmissioncr in hil offICial name with full costs

of suil from the penon charged lbuewith, frtm the pe:rson by whem il is

payable Of frtm the person RSpOnSibIe for ill deduction as I debt

(2) Save Il5 otherwise expressly provided in the Income Tax Acts

and saving in partic ular the provisions of subsections (2) and (3) of

soction 31 of this Act, action for the payment of tax, additional tax or any

penally may be taken It any time within eight years from the date on

which the assessment in respect of the ytM of .... -'1mcnt to wlUcb it

relates bocome5 fmal and conclusive..

(3) The running of the period of prescription specified In this

8eCtion shall be interrupled by any judicial act filed before the e~piration

of sl,JI;b period by the Commissioner. wlw;.tby payment of the lax is

claimed.

PA.R TVOI

48. ( I) If it be proved to the satisfaction of the Commisaionef that

any person for any year of assm;1nCIl1 has paid laX , by deduction or

otherwise, in excess cl tbc amount with which bc is properly t harJeable,

sl.lCh penon shall be entitled 10 have the amount 10 paid in excess

refunded by the CommWioner. Every claim for repayment under thia

section d'Iould be made within four yean fmm the datt: on which the

assessment in I'CSpC!Ct of the 'f'* of aU!:IsmenI to which it relare.

bec:ome$ final and conclusive

Provided thM in the cue of • ptfSOO makin& • claim for

repayment for any year of UIC'menI in rapm; 0( which he has no

chargeable income. such claim shall be made wimin four years fmm !he

end of thc year 0( M'N'men! 10 which !be claim relate5

Provided further that in no case shall any refund be made in

respect of-

(a) any laX which a oompilly has dedUCIed or il eootlcd 10 dcQlCt

from any dividend paid to any person who in vi/'luc of any exemption

granted by or under the provisiOllS of section 12 of the Income Tu

Act is no( dwgeabie to tu. tbawn; and

(b) any tall cllaried on any body of paMlIIS under lubsa:tion (4)

of t«tion 56 cl the lhIxMlle Tu Act. or ".",.... RI~ (3) and (4)

of .section 21 ofthls Act: and

(c) any lU which. company has deducted or is entitled to c\edoK1

from any dividend paid to a collective invalmc!!! achanc.

(2) Except u regards sums repayable on nn objection or appeal.

no repayment U\all be made 10 any person in respect of any year of

a$$"isment as regards which that person has failed or neglraed 10 deliver

a retum or ha.s been assessed in a sum in excess of the amount contained

in his rrturn. provided he has recetved notice of the assessment made upon

him for thaa year, unleu it is 1M0.ed 10 the satisfaction of the

Commissioner that IUth failure or negI«I: to deliver a true: and COiled

rerum did not proceed from any fmud or wilful acl or omiS$ion on the pan

of that pef'I()(L

(3) Any person who i5 aggrieved by the decision of the

Commissioner as 10 the amounl 10 be repaid under the provisiOfls of this

section shall have the PITIC righl 10 appeal against IUth decision a.s if he

were aggrieved by IU1 assessment made upon him

Provided that suc h appeal shall not reopen lIIIy question with

respect to which a right of appeal under the provisioru of section 35 and

37 of this Act has lapsed or which has already been decided on appeal.

(4) (a) A person, in n:ceipt of a dividend paid 10 him from profits

allocated to the foreign inoome account or any profits disuil:>uted by an

intemaliona1 trading company, as the case may be, may claim a n:fund of

two-third5 of the Malta tax paid by the company in respect or those profits

distributed to him by way of such dividend, when: such penoo is either

(i) not resident in Malta and who i5, w~ applicable. not

owned and contmIled by, di!eCll.y or indirtctly. nor lICts 011 behalf of,

a person who is ordinarily l'tsident and domiciled in Malta; or

(ii) a company resident in M llita whicb is wbolly owned by a

penon or persons 00l resident in Malta, provided that such person or

penons are not owned and controlled by, din:o;tly or indim:tJy, or act

on behalf of a person or persoru ordinarily resident and domiciled in

M ....

(b) Subject to the proviSions of pamgl1ljlh (a) of this

. ulyer1ion, w~ the profiu distributed as aforesaid derive from a

participar.ing holding. a claim may be mB for a refund of all of the

Malta Ip. paid in re5jle(:\ of those profiUi.

(c) For the purposes of this Jubsection and .. .bu.clion (7),

the expression "Malta w paid" shall mean the tax octually paid by the

company 10 the CommissioBa on the profits distributed out of the fon:ign

illcoo~ account or any profi ts distrihllled by an international uading

company, as !.he case may be.

(j) A claim for refund as aforesaid shall be made not lau:r than

four yean from the date from which the amount of tax is eligible for

refund.

(6) The Commissioner sllall make payment of the refund under

subsection (4) ofmis 5eCtion on being salisfled as to the conectness of the

claim made and upon l'e(;eipt of a certifICate issued by the company

paying the dividend under the provisions of subsection (5) of section 59 of

the Income Tax ACL Such refund shall ncM be taxable.

(1) (a) W~ a claim for refund has been made under the

provisions of subsection (4) or this section. no person shaD be entitled to a

further refund under that subsection or to a refund under any dher

provisions of the Income Tax Acts of the Malta tll){ paid in respect of

which the said claim has been made.

(b) Where a claim for refund of the Maha tax paid has been

made under subsection (I) of this section. no person sltal l be entitled to a

further refund uncia the provisions of subsection (4) of this section of the

Malta lax in respect of which the said claim has been made.

(c) Where a company (the distributing company) pays a

dividend out of profits al.J.ocated to the forcign inctxne account, 10 8

company resident in Malta (the R:cipimt company) and 8 claim for rdund

has been made under the provisions of subsectioa (4) of this section in

n:spc:ct of the tax paid by the recipient company on the divVlav1 nx:eived

from the distributi ng company. no person shall be entilled to 8 funhe!

refund under the provisions of subsection (4) of this section of the Malta

tax in n:spc:ct ofwllich the said claim bas been rnacIe

Provided that a person enlitled 10 soch rdund as set out under

subsection (4) of this section in respect of profitll distributed by an

international Ir.Id.ing company shall also be entitled to a refund of the

diffaeiice between the Malta tax suffered by the company and the tax

chargeable on such person on soch income in accordance with the

provisions of this ACI.

(8) A refund due by the Commissioner as aforesaid shall

c()n$ti lule a debt due by thc Commissioner to the claimant which shall be

payablc nOl latcr than Ihc fourteenth day foUowing the cnd of thc mooth in

whkh thc refund becomes duc and shall be recovcrable as such.

PART IX

OITcnces and PenalUes

49. (I) Any person who contravenes or fails 10 comply with any of

the provisions of the income TILl Acts Of" of any rules made tbcreundcr

shal l be guilty of an offence and, unless another p'!Disluncnt is speciflC3lly

provided by the Income Tax Acts. he ,hall be liable on conviction to a fine

(mullll) of not less than 10 liri and not cxcecding SO 1iri.

(2) Where 8 person is. m or after 1st July 1977, found guilty of

an offence under any of the: provisions of the Inoome Tax Acts and is not

sentmaId 10 impriJonmcnt for Uuu offence the coon shall cxprasly warn

him that if. within fiv.c yean from the date of the warning. be is again

found guilty of IIOOlher offence under any of the provisions of the J.nc .. "c

Tu Acts (whether of the same nature or not) he shall be sentenced. in

additioo to any other punishment., 10 not less than three days

imprisonment: and 8 person 50 found gui!ty on a second or subsequent

ocx:as ion, within the period aforesaid, shall. not .... ithstanding anything

coruincd in the Probation of Offende/S AI;!. or in any otha cnacuncnt.

be sentenced to imprisonment for a tenn of not less than three days. in

addition to "''1y other puni shmenl excepl impri$Ol1lllent for a longer tenn.

5&. Every pcnon who .... ithOUl sufflciall cause-

(8) fails 10 comply with the requiremcnts of a notice. intimat.ioo .

request or demand notc given or made to him or served upon him

under !bc lncomeTo.x Acts; or

(b) faiIJ 10 attend in answer 10 a notice issued 10 him under the

Ir ...... ue Tu Ac1.5 or having IIlteD(led fails 10 answer any question

lawfully put 10 him.

shall be guilty of an offence and shall be liable on cooviction 10 a fine

(/lUll/a) of not Ieu than 10 Iiri and not CJauling SO 00. and to a fuMer

fme (",",fIl) not t=xa::«!ing 2 Iiri for every day during which the default

continues after conviction .

.51. (I) Every person woo without ~ excuse -

(a) mllkes an in",,, ... t return by omitting or understating any

illCOme of which be is required by the Income Tax Acts to make a

return: or

(b) aive» lily incon'cct information in n:latioo 10 any matter Ill"

thing affecting his own liability to tu or the liability of any other

perwn or of a partnership.

shall be guilty of III offence and shall. on conviction. be liable 10 a fine

line 200 liri and, in addition,

(mu/ta) of not Ieu than 2j Iiri and not n.

10 tblh\e the amount of tu which has been Wldcn:barged in COf!on:pWtL>e

of such incOilbCt return, or information. or would have been $0

undercharged if !he return or information had been .:.eepted as c", t"'L

(2) No pel10ll WlI be 1iabIe 10 any pmaJl}' under this section

unless the complaint COitXl'UnJ such offence was mu in the year of

asu:ssment in respecc of or durinj: which the orrenoe wu committed Ill"

within three years after the expiration thcrt:oC.

() n.e CornmiM;iona' may compound any offence 1IMer t.his

I«tion. and may before.iudcemenl $tay or compound lily ........ :: ~inp

"""""",,,

.52. (I) Any peBOO who wilfully with inlCnt 10 eooadc or 10 assist any P'I!aoI 1*0 " . ••

od,.,.. person 10 evade tax under the lnocomc Tu Acts _

::!:;r!

<a) omill from a return or any otherdocument or swemenl nwIe.

prepared or submiued for the purposes or or under the Inoome Tu

AcI3. any income which Shorrld be included lhert:in; or

(b) makes any false statement or entry in any return or other

OOcurnenl or Wrtemenl prepam1 or lubmincd for the purposes of or

under the Income Tax Acts: or

(c) gives any false answer. whether verbally or in writing. to any

question or request for information asked or made in .x:ordance with

the provisions of the Income Tax Ao;u; or

(d) prepares or maintains or authori ses the preparation or

boou

maintel1llJlCe of any false

of ao::ount Of other records or fal sifies

boou

or authorises the falsification of any

of ao::ount or records; or

(e) makes use of any fraud, art or contrivance whatever or

authorises the use of any such fraud. art Of contrivance,

shall be guilty of an offence, and shall for each such offence be liable on

eonvid:ion before a Court of Magistrates of Judicial Police sitting as a

eourt of criminal judicamre to a fine (mu/la) of not less dwi SO liri and

not exceeding 200 Uri and, in addition, to \feble the amount of tax to

which the person whose tax liability il was intended 10 evade or 10 assisl

in evading iJ liable IIDIIer the lr.a:cne Tax Acts for the year of M5E"Ssmmt

in respocl of Of during which the offence WII.$ committed, or 10

imprisonmenl for any term not exceeding six months, or 10 both such fine

and imprisonment.

(2) The Commissioner may com pound any offence under this

section, and may before judgement stay or compound any proceedings

""""",,,,.

53. Any person who. having or having had any official duly or being

or having been employed in the administration of the Income Tax Acts.

has or !lad access \0, possession of or control over any documents.

infonnation. retums or assessments, relating 10 the Income Tax Acts. or

eopies thereof, and who. except. as provided in section 4 of lhis Act, al any

time communicates or auempts 10 communicate any such information or

anything contained in such documenu. return!. assessments or copics 10

any person. shall be guilty of an offence and shall on conviction be liable

to a fine (mu/ta) of not less than 100 liri and not more than I(XX) liri. or to

imprUonmml for 11. period not a....mil1g si x months. or \0 both St.ICh fine

(mu/la) and imprisonment.

54. The institution of poccedings for. or tbe imposition of, a penalty,

flIlC or term of imprisonment under the Income Tax Acts shall not rdkV1

any penon from liabilily to payment of any lax for which he is or may be

liable.

55. The proVISIons of the Income Tax ACIl; shall nOl affect any

criminal proceedings under any other Act or law.

56. No prosecution for any offence against the Income Tax ACIS may

be comma.ced except at the instance of or with the sanction of lhe

Commissionc:c.

PART X

Power 10 mMe rules

57. The Minister responsible for finance may from time to time make Po.e, IO ... U

rules gena ally for clllT)'ing out the provisiOll! of this Act and may. in .......

particular. by those rules provide -

(.) for the form of returnS, claims, ~ and t ....... ".· undc:r

thi l Ace;

(b) for m1y IUCh ml1terJ as ~ MlthotUed by mu Act to be

pre! • tilled.

58. A record of any exemption made by the Minister responsible for

fina ...... undrT the provi$ions of $Iq,. Lion (2) of.non 12 of the lr£oine

Tax Act. in regard to any body of puSODS, or class of pulOl'lS. shall be

Ilk! on the Table of the House of Representatives as soon lIS may be afler

il is made.

59. ( I) lbe provisions of subsection (4A) of K!Clion 4 of !he Ir ... ome T.

Till Acl as in force immedialely before the comm& inlo force of this Act pro'rision.

IJId the Income Tax (Amendmert) (No.2) Act, 1994. shall continue in

force ""ith respect to every capital 'S .... s retum menlioncd in that

subscctioo ""ith respecl to the yean of l15SC$5ment mentioned in that

Inb lion up to the year ohss .. mmt 1994.

(2) llIe provbions of the Income Till Act with !'e5p!lC1 to retUn\I

of ktoJitle and capir..l as .... , for the yean of auessmenl up to the year of

.nn"llUll 1994. shall continue in force. as mmedialeJy in force before

the coming into force of this Act.

Passed by the House of Repn:sentatives at Siltin& No. 303 of the 20th July.

1994. LAWRENCE GONZl

Spt(lktr

RJCHARD J. CAVCHI

Cle rl: to the House of Represelltatil'U