ACT No. XXII of 2011 AN ACT to make provision for the constitution of the office of Commissioner for Revenue.

I assent.

G EORGE A BELA

(L.S.)

President

6th December, 2011

ACT No. XXII of 2011

AN ACT to make provision for the constitution of the office of

Commissioner for Revenue.

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

consent of the House of Representatives, in this present Parliament

assembled, and by the authority of the same, as follows:-

(1) The short title of this Act is the Commissioner for Short title and

commencement.

Revenue Act, 2011.

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

Minister responsible for finance may by notice in the Gazette

establish, and different dates may be so established for different

provisions or different purposes of this Act.

In this Act, unless the context otherwise requires

"the Commissioner" means the Commissioner for Revenue

appointed under article 3;

"the Minister" means the Minister responsible for finance;

"the Permanent Secretary" means the Permanent Secretary

answerable to the Minister;

"revenue acts" means the Income Tax Act, the Income Tax

Management Act, the Duty on Documents and Transfers Act, the

Monte di Pietà Act, the Goldsmiths and Silversmiths Ordinance, the

Immovable Property (Acquisition by Non-Residents) Act, the Value

Added Tax Act, the Eco-Contribution Act, the Customs Ordinance,

the Import Duties Act, the Excise Duty Act, and any regulations

made thereunder;

"revenue departments" means the Inland Revenue Department,

the Value Added Tax Department and the Department of Customs.

(1) There shall be a Commissioner for Revenue who

shall be head of the revenue departments and who shall be appointed

by the Prime Minister.

(2) The Commissioner shall be accountable to the Minister

through the Permanent Secretary and, without prejudice to the

provisions of the Public Administration Act, shall discharge his

functions under sub-articles (3) and (6) in accordance with their

lawful direction.

(3) On the coming into force of this Act and notwithstanding

any other law, all functions vested in the Commissioner of Inland

Revenue, the Commissioner of Value Added Tax and the Comptroller

of Customs under the revenue acts shall be transferred to and shall be

exercised by the Commissioner.

(4) (a)

The Commissioner may, with the concurrence in

writing of the Minister, delegate any of the functions under this Act or

under the revenue acts to any official of the revenue departments.

(b) Any delegation made under this sub-article shall be

published by the Minister by order in the Gazette.

(c) Notwithstanding any other law, when an official has been

delegated a function by the Commissioner under paragraph (a), he

shall be accountable to the Permanent Secretary through the

Commissioner.

(5) The Commissioner shall have the legal and judicial

representation of the Government on all documents, judicial acts and

actions relating to revenue collection and any other matter in which

the revenue departments have an interest, unless such representation

has been delegated in accordance with sub-article (4).

(6) The Commissioner shall be responsible for the

organizational restructuring, supervision and overall administration

of the revenue departments.

(7) In addition to the duties assigned to a head of department

under article 18(1) of the Public Administration Act and under any Cap. 497.

revenue act, the Commissioner shall

(a)

when any of his functions have been delegated in

terms of sub-article (4), provide direction to the person to whom

such functions have been delegated;

(b) issue guidelines aimed at upholding and ensuring

compliance with the directions given under paragraph (a);

(c)

take measures to ensure coordination between the

revenue departments and execute his functions under sub-article

(6);

(d) assume overall responsibility for the management

and restructuring of human resources within the revenue

departments;

(e)

advise the Minister on matters relating to the

management and administration of the revenue departments;

(f)

recommend amendments to the revenue acts; and

(g) perform such other functions as may from time to

time be assigned to him by the Minister.

The Minister may make regulations for the purpose of Power to make

making any delegation under this Act and for stipulating the regulations.

conditions under which such delegation is made and to give better

effect to any of the provisions of this Act, and for the better

enforcement thereof.

On the coming into force of this Act and notwithstanding

any other law, all references to the Commissioner of Inland Revenue,

the Commissioner of Value Added Tax and the Comptroller of

Customs in the revenue acts shall be read and construed as references

to the Commissioner for Revenue.

Passed by the House of Representatives at Sitting No. 416 of the

29th November, 2011.

M ICHAEL F RENDO

Speaker

P AULINE A BELA

Clerk to the House of Representatives