Appeals (Board of Special Commissioners) Rules, 1981

L.N. 47 of 1981

INCOME TAX ACT, 1948

(ACf NO. LIV OF 1948)

Appeals (Board of Special Commissioners) Rules, 1981

IN exercise of the powers conferred by subsection (10) of sec­

tion 56 of the Income Tax Act, 1948, the Minister of Finance, Custorns

and People's Financial Investments has made the following rules:-

l. These rules may be cited as the Appeals <Board of Special Citation.

Commissioners) Rules, 1981.

Dawn ir-regoli jistgħu jissejħu r-Regoli ta' 1-1981 dwar Appelli

<Bord ta' Kummissarji Speċjali).

FORM A

Rule 11

I.T. Reg. No.

INCOME TAX ACT, 1948

APPLICATION OF APPEAL

TO THE BOARD OF SPECIAL COMMISSIONERS

(Section 57)

Name and address of appellanl

and of his agent, if any:-

To the Secretary of the Board of Special Commisisoners.

The appeIlant submits:-

That by Notice of Assessment dated the .......................................... issued

by the Commissioner of Inland Revenue (hereinafter referred to as "the Commis­

sioner"), the appellant h as been informed that the amount of income tax payable

for the year(s) of assessment 19 . . ..

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r. ................................

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That by Notice of Objection dated the .................. the appellant applied to the

Commissioner

for

a

revision of the said Assessment on the following grounds

That by Notice of Refusal dated the .

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missioner informed the appeJlant that he refused to amend the said asscssment(s), ::IS

desired and that the tax payable by .................................... is r. ...................

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That the grounds upon which the Commissioner gave his refusal are as shown

in a decision, copy of which is annexed hereto;

That, in the submission of appellant, the said

grounds are not va tid for the

following reasons:-

Wherefore, the appel1ant submits that the aforesaid assessment be amended in

the following sense, viz:-

Signature of the appel1ant 01" of his agent

Filed by ....................................... on the .............................

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Secretary of the Board of Special

Commissioners

B

FORM B

Rule 13 (2)

I.T. Reg. No

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INCOME TAX ACf, 1948

NOTICE OF THE DA Y Al"\lD TIME FOR THE HEARING OF AN APPEAL

BEFORE THE B OARD OF SPECIAL COMMISSIONERS

(Sectian 57)

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I ha v e to inform you that the Board of Special Cammissioners wil1 hear

on

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the appeal entered by ................................... against the assessment(s) o f incame

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tax m a de upan

for the year(s) of assessment 19 ....

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Date .....................................

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Chairman of the Board of Special

Commissioners

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Secretary of the Board of Special

Commissianers

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FORM C

Rule 13 (4)

I.T. Reg. No.

INCOME TAX ACT, 1948

NOTICE TO A PERSON TO GIVE EVIDENCE AND/OR TO PRODUCE

BOOKS, ETC. BEFORE THE BOARD OF SPECIAL COMMISSIONERS

(Section 56 (7»

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Y ou are hereby required to attend before the Board of Special Commissioners on

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in order to give evidence in an appeal made by ..............................................

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concerning the assessment of income tax made upon .........................................

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for the year(s) of assessment 19

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being books Of documents in your cuS'tody

income.

Failure to attend as hereby required will expose you to the sanctions prescribed

by law.

Date

Chairman of the Board of Special

Commissioners

Secretary of the Board of Special

Commissioners

Ippubblikat mid.Dipartiment ta' l-Informazzjoni

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c.a.s.

Stampat fi·U.C.S.

St�mperija tal-Gvern

Printed at the

Government Printing Press

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In these rules, "the Act" means the lncorne Tax Act, 1948.

Jil terpreta ti on.

The Board shal1 be convened by the Chairman as from time

Convening

to time required.

of Board.

(1) The Chairman and any member ·of the Board rnay abstain

Abstention

from sitting or may be challenged for any of the causes mentioned in

by and

chaJlenge of

section 735 of the Code of Organization a n d Civi1 Procedure.

members.

Any question regarding a cause of abstention or OIp. 15

(2)

challenge, and any question regarding procedure, shaH be decided by

the Chairman of the Board.

S. (l) Save as otherwise provided in these ruIes, the decisions

Decisions

of the Board shaH be taken by a majority vote.

by Board.

(2) The decisions of the Board shaH be in writing and shaH

be signed by the Chairman, and ·the original shaH be kept in the

registry of the Board together with the complete record of the pro­

ceedings of each appea1.

(1) Ħlief kif provdut xort'oħra f'dawn ir-regoli, id-deċiżjoni­

Deċiżjonijiet

mill-Bord.

jiet tal-Bord għandhom jittieħdu b'maġġoranza ta' voti.

(2) Id-deċiżjonijiet tal-Bord għandhom ikunu bil-miktub u

għandhom ikunu ffirmati miċ-Chairman, u l-oriġinal għandu jinżamm

fir-Reġistru tal-Bord flimkien ma' l-inkartament sħiħ tal-proċedimenti

ta' kull appell.

(1) The Minister shaH appoint a Secretary to the Board and

Secret ary

such other officers as may be necessary from time to time and shaH

to the

Board.

determine their duties.

(2) The Secretary of the Board shal! have, mutatis mutandis,

all such powers and duties as are by the Code of Organization and

Civil Procedure vested in or imposed on the Registrar of the Superior

CQurts.

For the purpose of

Evidence

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(a)

the hea.ring and examination of evidence and of enforc-

ing ,the attendance of witnesses,

the production of books and other documentary evidence,

(b)

the appointment of legal or technical referees,

(c)

the Board shaH have all such powers as are vested by the Code of

Organization and Civil Procedure in the Civil Court, First Hall and it

shaH, mutatis mutandis, be reguJated by the appropriate ruIes therein

set out

Provided that -

(i)

the clerk, agent, servant or other person confidentially

employed in the affairs of the appellant and the parents, spouse or

children of such appeIIant, shalI not be called to give evidence .of

to be examined except on the request of the appel1ant;

(iD any person, other than the Commissioner who has or has

had any official duty, 01' is 01' has been employed, in the adminis­

tration of this Act. shall not be called to give evidence or to be

examined in connection with any official .matter concerning the

assessment under appeal except on the request of the Commis­

sioner.

For the purpose of keeping good order durin.g the hearing of

appeals, the Board shall bc vested with all such P.owers as are vested

by the Code of Organization and Civil Procedure in the Court of Magis­

trates of Judicial Police for the Island of Malta.

(1) The Board shall hold its sittings in any place which may

from time to time be decided upon by the Minister responsible for

finance and its locality sha 11 be duly puhlished by notice in the Gazette.

(2) The records rela1ing to the proceedings of the Board

shall be kept in the registry of the Board which shall be located at a

place determined and notified as aforesaid.

(1) Any noti:e, warrant or order issued by the Board shall

be signed by the Chairman and counter-signed by the Secretary of the

Board.

(2) The provisions of section 51 of the Act shall apply to the

service of notices, warrants or orders issued by the Board.

(l) An appeal shall be made by an application in Form A

set out in the Schedule hereto. and shali be signed by the appellant or

his agent.

(2) The application of appeal shall be drawn up and filed

with the Secretary of the Board in duplicate, one copy of which shall

be served through the Secretary on the Commissioner.

(3) The Board may, at any time, al10w any amendment to

be made in the application for the purpose of making it clearer: pro­

vided that the Board shall not take cognizance of any grounds other

than those submitted in the notice of objection or in any other docu­

ment produced before the assessment is determined by the Commis­

sioner.

When an application of appeal is served on the Commis­

sioner, he shall, not later than eight days after the date .of service, file

with the Secretary of the Board a reply in duplicate stating his reasons

for contesting the application, one copy of which shall be served on

the appellant.

(1) As soon a.s may be after the filing of the reply by the

Commissioner, or, in default, after the lapse of the time allowed for

such filing, the Board shall appoint a - d ay for the hearing of the appeal.

(2) Notice of the day and time appointed for the hearing of

the appeal shall be given to the appel1ant and to the Commissioner in

Form B set out in the Schedule hereto.

(3) The ap p e l l a nt or his a g en t may be assisted d u ri n g the

h e a rin g of the a p pe al by a legal practitioner or by an accountant.

(4) The notice to be given to any p e r s o n to appear before

the Board to give evidence and/or to produce books or other doc u m en ts

shall be in the Form C se t out in the Schedule hereto.

(1) No fe e s shall be levied by the Board in c o n ne c t i o n with Fees and

proceedings b e f o re it except travelling expenses, if any, incurred for costs.

service.

(2) The fee payable t o any m e m be r of the legal pr o fession

assisting an app e Il a n t or his agent before the Board shall be taxed on

the amount of tax in contestation in accordance with T a r i f f E of the

Fifth S c h ed ul e annexed to the Code of Organization a n d Civi1 Proce­

dure and the fee p ay a ble to any referee appointed under the provisions

of rule 7 hereof sh a l l be taxed in a cc o r d an c e with Tariff G of the

Seventh Schedule.

(3) The c os t s of the proceedings shall be bome by the parties.

or by any of th e m as the Board may direct.

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(4) Neither of the parties can rec o v e r from the other in con­

nection with proceedings before the Board any amount in r e sp ec t of

c o st s in excess of fees taxed in a c c o r d an c e with these rules.

Save as oth e r wi s e expressly provided by these ru l e s the Board Procedure.

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shall regulate its own procedure.

The Appeals (Board of Special Commissioners) Rules, 1949, Revokes

are hereby r e v o k e d

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