Value Added Tax (A ppeals Board) RqulatiODS, 1996 (appealsboard)

L.N. Y 01 .'"

VALUE ADDED TAX ACT, 1994

(ACT NO. X1J QI-" 1994)

Value Added Tax (A ppeals Board) RqulatiODS, 1996

IN exercise of the powers conferred by section 61 of the Value

Added Tax Act, 1994 and by paragraph (2) of item 7 of the Sixth

Schedule \0 the Value Added Tax Act , 1994, hereinafter referred to as

.'the: Act" ,the Minister of Finance has made the following regulations:.

These regulations may be cited as the Value Added Tax

(Appeals Board) Regulations, 1996.

(I)

In these regulations unless the contut otherwise

reqUlres:-

"appeal to the Board" means an appeal against an assessment

in terms of section 32 oftlle Act and oHlem 4 of the Sixth Schedule

to the Act , or a reference to the Board of a question in lenns of

seclion 33 of the Act and item 6 o f the Sixth Schedule to the Act

" Board" means the Value Added Tax Appeals Board

constiluled in vinue of section 34 orille Act;

"Secretary" means the person designated as Secretary \0

Board in accordance with paragraph (I) of item 2 of the

the

Sixth Schedule to Ihe Act and includes any deputy Secretary

designated in accordance wilh paragnph (2) ofthesaid item while

perfonning the duties of the Secretary.

Other tenns used in these regulations shall have the

(2)

meaning assigned to them in the Act.

The Board may be convened by the Chainnan as may be

required from time to time .

forthepurposesor:-

(a) th e examination of evidence and enforcing the

attendance of witnesses

(b

the produc tion of books and other documentary

evidence;

(c) the appointment of legal or technical referees,

in any appeal 10 the Board. the Board shall have all such powers as are

vested by the Code of Organization and Civil Procedure in the Civil Cop. L2.

Coun, First Hall and it shall, mutatis mutandis. be regulated by the

appropriate: rules 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 childrtn of such appellant. shall not be caUed to give evidence

or to be examined except on the request of the appellant;

<ii) any person, other than the Commissioner, who has or

has had any official dUlY, or is or has been employed, in the

administration of the Act. shall not be called to give evidence or

to be examined in connection with any official manerconceming

the assessment unde r appea l except on the request of the

Commissioner.

S. For the purpose of keeping good order during its sittings the Order •• illi,..

Board shall have all such powers as are vested by th e Code of "'tho_.

Organization and Civil Procedure in th e Court of Magistrates (Malta). Clop. 12.

( I) The Board shall hold its si ttings in such place as may Plaoo of

from time to time be designated by an order of the Min ister published ........

oI"tho Ilootd.

in the Gazette.

The records rel ati ng to the proceedings of the Board

(2)

shall be kept by the Secretary in the regi stry of the Board which shall

be located at a place designated by an order of the Minister published

in the Gazelle.

(I) Any notice, warrant or order iss ued by the Board shall NoIion

be signed by the Chainnan and counter-sig ned by the Secretary of the

Board.

(2)

The provisions of section 58 and of paragraph (c) of

subsection (3) of section 59 of the Act shall apply to notices, warrants

and orders issued by the Board.

8 . (I ) Saving the provis ions of paragraph (2) orthis regu lation. 0 .. • of

the decisions of the Board shall be taken by a majority vote.

(2)

Any question regan:l ing a cause of abstention or

challenge . and any question regarding procedure shall be decided by

the Chairman of the Board.

The decisions ortlle Board shall be in wri ting and shal l

(3)

be signed by the Chairman. The original decision shall be kepi in the

registry of the Board logether wi th the complete record of the

proceedings of eac h case referred to the Board.

(4)

The Secretary shall cause a copy of each decision of

the Board to be served on every party to the proceedings in question.

(5) A copy of every decision or lhe Board shall be kept by

the Secretary in a register which shall be open for inspection to the

public duri ng such times as the Minis te r may from lime to time

determine. The copy shall be entered in the said regi ster as soon as

the lime limit for tlle fili ng of an appeal from that decision in the Court

of Appea l has elapsed. or, where such an appeal has been entered, as

soon a~ the relative decision of the Coun of Appeal has been delivered.

In this latter case, the Secretary shall keep in the said register both a

copy of the decision of the Board and also a copy of the decision of

the Coun of Appeal.

(6) Any person may make a request in writing to the

Secretary for a copy of an extrac t from the said regis te r and the

Secretary shall cause the requested copy to be furnished to any such

person against the payment of such fees as may be determined by the

Min ister from time to time. Such copies may be furnished by electronic,

magnetic, optic or other means.

9 , The Secretary shall have, mUla/is mutandis. all such powers

and dut ies as are by the Code of Organization and Civil Procedure

vested in or imposed on the Registrar o f the Superior Courts.

( I)

ir- regolamcnt , id -deCiij on ijiel tal- Bord ghandhom j illiehdu

b'maggoranza la' vOl:i ,

(2) Ku ll kwistjoni dWllr xi raguni ta' astensjo ni jew rikuia,

u kull kwistjoni dwar proeedura, ghandha tigi dci:iia mie-Chairman

Ial-Bord.

Id-dceiijonijict tal-Bord ghandhom ileunu bil-miktub

(3)

u ghandhom ikunu ffinnali mic-Chaimum. L-original tad-deCiijoni

ghandu jin:i:amm fir-registro tal-Bard Oimkien rna' I-inkanament shih

tal-proCidimenti ta' leull leri. Ii jleull gie riferit lill-Bord.

Is-Segretarju ghandu jgieghelli leopja ta' kull dee

(4)

iijoni tal-Bord tintbaghat iii kull pani involula fiI -procediment i in

lewistjoni .

(5) Kopja ta' kull deciijoni tal-Bord ghandha ti niamm

mis-SegreUlfju rregistru Ii ghandu jkun aCCef.sibbli biexjigi eiaminat

mill-pubbliku matul dawk i1-hinijiet Ii I-Mi nistN jista' minn imien

ghal i.mien jistabbilixxi. Il-kopja ghandha tigi mdahhla fl -imsemmi

registru heJe k kif jiskadi i-imien s hal appell minn dik id-deeii.joni

Quddiem il-Qorti ta' I-Appell, jew, rk.ai Ii jkun sar dak I-appell , hekk

ki f tkun inghalat id-decii.joni rel att iva mill.Qoni la' I·Appell. F'dan

I-ah har kri., is-Segretarju shandu j:i:omm fl -imsemmi registru kemm

kopja tad-dceiijoni tal·Bord kifukoll kopja tad.dcCiijoni ta].Qorti ta'

I-Appell.

Kull persuna tista' taghmel taiba b il-miktub lis-

(6)

Segretarju ghal kopja la ' parti mill-irnsemmi rcgistru u s.Segretarju

s handu jara Ii I-kopja rnitluba tinshata Iii dik il-persu na wara Ii jkun

sar dak iI-hlas Ii I-Minislru jista' dwaru j iddeCiedi mi nn i:mien s hal

imien. Dawn il.kopjijiSlghujigu provduti b'mezzj cleltroniCi. manjetiCi,

olliCi jew b'xi mezz iehor.

9,

IS-Segrctarju ikollu, mutatis mutandis, dawk is-sets hat u s. ... IIrju.

dmirij iet kol1ha Ii hurna moshtijin Iii jew vestiti fi r-Resislral ur lal- K .... 11.

Qrali Superjuri bil-Kodii:i ta' Organ izz.azzjoni u ProCedura Civili.

(I) An appeal against an assessment shall be made by an

appli cat ion on Form A set out in the Schedule hereto, and shall be

signed by the appellant or by lIis agent.

(2) An application to the Board under paragraph (I) of

thi s regu lation shall be drawn up and filed with the Secretary in

duplicate, and the Secretary shall cause one copy to be delivered to

the Com missioner within eight days from the dale it is so filed.

(3) The Board may. at any lime . allow any amendment to

be made in any application for the purpose of making it clearer.

II .

When a copy of an application of an appeal against an

assessment has been delivered to tnc Commissioner in accordance wilh

paragraph (2) of regulation 10 o f these regulations. the Commissioner

shall, within fifteen days from the expiration of the time limit laid

down in the said paragraph, file: wilh the Secretary a reply in duplicate

staling his reasons for contesting the appeal, and the Secretary shall

cause one copy of the reply to be served on the appellant.

(1) As soon as may be afte r the filing of the reply by the Appa;_" ot

::-=:"'

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

thc: filing of that reply. the Board shall appoint a day for the hearing of

the appeal.

(2) The Secretary shall give notice of the day and time

appointed for thc: hearing of the appeal to the appellant and to the

Commissioner.

(I) An appeal to the Board consisting of a reference of a Rof.",,,,,,,,,,,

question to the Board made by a person other than the Commissioner ""'-·

shall be made by application on Form B set out in the Schedule to

these regulations and shall be signed by the appellant or by his agent,

(2) The Board shall refrain from deciding on an appeal

referred to in paragraph ( I) of this regUlation unless the appellant shows

that he had, before making his application, referred the matter to the

Commissioner in writing and that

(a) the Commissioner agreed that the question

should be referred to the Board , or

the Commissioner did not give a reply, or

(b)

(c)

the appellant was aggrieved by the Commissioner's

reply.

(3) An appeal to the Board consisting in a reference of a

quest ion to the Board made by the Commissioner shall be made by

means of an application on Form C set out in the Schedule to these

regulat ions and shall indicate the name of any person who, in his

opinion, has a direct interest in the matter.

( I ) TIle parties to an appeal consisting in a reference ofa Portioo '0 •

.. r.mID<.

question to the Board shall be

(a)

the Commissioner;

(b)

where the appellant is not the Commissioner. the

appellant

provided that the Board may al any time, and at the request of the

Commissioner shall , require the appellant to prove hi s direct interest

in the matter

(e) any person indicated in an application made by the

Commissioner in accordance with paragraph (2) of regulation

13 of these regulations.

(2) A deci sion of the Board shall be binding , with respect

to the specific matter referred to the Board , on the parties 10 the appeal

but nOl on any other person

Provided that the decision shall be binding as aforesaid only

if the relevant facts have been COrTOCtly stated in the application or

otherwise recorded in the records of the case and shall remain binding

only as long as there have been no material changes 10 the said factS or

to the relevant provisions of the law .

15 . (I) As soon as may be after an application has been made

in accordance with regu lation 13 of these regu lations the Board shall

appoint a day for the hearing of the appeal.

(2) The Secretary shall cause a notice of the day and time

appointed for the hearing of the appeal to be served on all the parties

10 the appeal. He shall. moreover. cause a copy of the applicati on to

be served on the parties to the appeal except for the appellant.

(I) Any appeal delivered at the omce of the Commissioner

before the publication of these regulations in the Gazette shall not be

held to be void on the grounds only that it does not comply with the

provisions of regulation iO or of regUlation 13 of these regulutions;

Provided that the Board may at any lime require the appellant

to give all the details requ ired by Form A or by Form B. as the case

may be , set out in the Schedule to these regulations and may, in defaUlt.

decline to take cognizance of the case.

(2) In an appeal against any assessment. being an appeal

referred to in paragraph (I) of this regulation. regulation I I of these

regulations shall apply as if the time limi t therein laid down for the

reply commenced running on the date of the publication of these

regulations.

SCHEDULES

FORMULA A

FORMA.

Regoiamcnt 10

Appell kontra $lima (anikoiu 32)

ReguIDrion 10

Appen} ogaifl$t an O.Uf!l'$ment (J~ion 12}

ATI DWAR rr·TAXXA FUQ IL-VALUR 1\1IZJUD (ATT NRU , XU TA' 1., 1994)

VA.LUE ItDD£DTAX AeT(AeT NO. XII OF 1994}

APPELL Ul.L-BORD TA' L-APPELLI

APPEAl.. TO THE APPEAlS BOItRD

Numru tar.registrazzjoni IaI,VAT la' I,appellant

VAT regismllwn number of appellallt

lsem u indirizz la' i-appellant

NamL! and address of appel/ani

!sem u indiri zz la ' I,agent jekk ghandu

Name and address of agent (if any}

Is-SegretaJju

Bord taO I-Appelli dwar TllXXa fuq il-Valur Miijud

The Secretary

Value Added Tax Appeals !Ward

Permezz la ' 5tima Ii ggib id-dala la' _ _ _ _ _ _ _ _ _ _ _ (kopja me hmui.a) mahruga mill-

By an assessment dated

(copy enclosed) iSJued by the CommiSJioner

Kummissarju tal -VAT ( hawnhckk iijed ' il quddiem imsejjah " I1 - Kum missarju") u mibghuta lill -

of VAT (hereiNafter referred 10 as " the Commissioner"} and served on th e app,dlant o n th e

appellant fi _ _ _ _ _ _ _ _ _ _ _ _ I·appellanl sie mghamlf Ii I-ammont ta ' Taxltll fuq il-Valur

_ _ _ __ _ __ _ _ _ _ _ Ihe appellant Iws been in/armed lhat the amount of Value Added Tax

Miijud Ii ghandu j ithaJ las minnu ghai.-imienltmi nijiet la' laua

hu Lm _ _ _ _

is I..m. _ __ _ _

payable by him for the tax periodJs

VAT 34196

Skond id-denun1.jaldenunzji mibghuta rnill-appellam lill-Kurnmissarju ghal1· imscmmi imienlimscmmija

III o ccordOllU wifh tht! rt!lurns dd ivtrtd by tht! oppe/lom 10 tht' CommissiQn"r lor the said tax

i minijiet ta' taua

period/s

• I-ammon! ta' taxn Ii ghandu jithallas hll Lm _ _ _ _ _ _ _ __ _ _ _ _

• Iht anwunl of/ax payable is Lm _ _ _ _ _ ___ _ _ _

• m'ghandha tilhaJ1as ebda laua

• no tall is payable

(- hassar fejn jinhticg)

(. delete as ntlussary)

it-laUD Ii m'hemm ebda kwistjoni dwarha kif ulo:oll25% la' [-ammon! la' taxxa Ii hemro kwistjoni dwama

Tht! lax nOf in dispute as ..,dl as 25% of Ihe amount of uu which is in dispult havt bun paid /0 Ihe

gew imhallsa lill-Kummissarju (skond riCcvutali numru/i _ _ _ _ _ _ _ bid-datali _ _ _ _ _ _ -l).

Commissioner (reetiptls numlxrls _ _ __ _ _ __ ___ dated _ _ _ _ _ _ _ _ _ _ referls),

l,..appellant ihoss ruhll aggravDt mill-imscmmija Slima ghal dawn ir-l1I.gunijiet Ii teiji n

The appellanl fuls Qgsrit!I'f!d by Iht! Sllid /ultssm~nt on th~/ollO'M'illg groulllh

L·appellant gh alhek k jitlob Ii J·imscmmijll stima ghandhll tigi mibdula kif jidher hawn taht

Th~ ap~lIal1lther4or~ submilS IIrat tht': said assessmt':rlt slwuld ~ amuwt!d ru/oIl0'M'5

Firma Ill ' I·appellant jew ta' I· agent tieghu

Sigllll7urt': of the apJ"lIant or a/his ogt':nt

Ipprci:emal minn _ _ _ _ _ __ _ _ _ __ _ _ _ r. -, _ ____ _____ _

Filt':d by

on the

Segreurju

St':cretary

FORM ULA B

"'ORM B

Rcgolament IJ

Refercnza la ' tcwisljoni lm·Bord minn penuna Ii mhill jI·Kummissarju (anikol u 33)

Regulation JJ

Refercllu of Q question to Iht Board by a ptrron olhtr lhan Ihe ComminiOMf (ue/ion jJ)

A'IT DWAR rr·TAXXA li'UQ IL-VA LUR MIZJUD (A17 NR U. XII TA' 1..-1994)

VALUE ADDED TAX ACT (AIT NO. XII OF 1994)

APPELL ULL-BORDTA ' L·APPELU

APPEAL TO THE APPt:ItLS BOMD

lsc:m II indirizz la' I-appellant

HOlM and addrtSl of ap~11am

I.sem n indirizz la' I-agent jekk ghandu

NClIM and address of ogem (if any)

Is-Scsrctarju

Bord la' j· Appelli dwarTaxxa fuq il-Val ur Miijud

TM~Crtlary

Valu.&! AJdt!d Tax ApJXols Board

L-appe:lIant kic:n kiteb iill· Kummissarju tal-Ta:ua fuq il-Valur Miijud diveni itm-

1M apptlkull ... ·rolt"' 1M ConunisIioMr o{Valll<! Added Tax wuiocu Icnus· iltCllldillg

f05thom illl1l bid-data la' _ _ _ _ _ _ _ _ _ __ _ _ Ii kopja taghba qed IiSi hawD mehmui;a, fuq

o Itrlu dmcd

0 copy o/wltich Is tncloud, Of! Q nwtttrls refured 10

kwisljoniJlr:wistjonijiet Ii gJ\alihaighalihom jirrefcrilu I-panglllfuft _ _ _ _ _ _ ta' I-artikolu 33 la' I-Atl.

i/l parogrophlJ _ _ _ _ _ _ Ofuclion JJ oflhe Acl,

I1. Ku mminarj u

Tht Commissioner has;

• qabel li I·kwistjoni ghandba tkun riftrita liII· Bord ta' I·Appclli

• ogretd IMI 1M numtr ShoNld ~ rtftrTtd 10 1M ~ols &xud

VATn/96

• rna wegibx l-imscmmija itlra

• has nOf r~plied 10 the saUJielter

• wiegeb I· illra pcrmeu Ill' diversi ittri· fosthom itlrn bid-data ta' _ _ _ _ _ _ _ __ _ __ (1c:opja

• replied ro the ruxict by mtalU ofvariQIU fetters· including a lentr daltd _ _ _ _ _ _ _ _ _ _ _ _

mchmui.a) u I-appellant i!loss rubu aggr1lYal bit-twegiba taJ-Kummissarju .

(copy enclm.ed) aruJ the appelmmfelr aggriO'cd by the Commissioner 's nply.

(* husar rejn majapplikax)

(* dlde/I! whert! nOl applicable)

Deskrizzjoni kom:lla III-fau i relevant i kollha tinsab n -illrl fuq imscrnmijl liU-Kummisswju bl. hsan.

A correel description of all the re/flVanl faels is conlained in rh e above-mentioned felle r 10 the

ghai.i idietlkjarifiki Ii gejjin

Commissiont!r sub~cl /0 rhe following addiliollSlciorijico.lions

L-appcliantjineferi li1l-Bon! il -kwistjOll i Ii gejja

The appelltml refers the/allowing qUl.'ltlon /0 the Board

F1-opinjoni (3' I-appellant ghandhom jilqiesu dawn il-konsideraujonij iet Ii ge.ijin

In tht opinion of the apptllanttht following considerations should be taken into account

u I-kwisrjonilkwisrjonijiet ghandhalhom tigiljigu d«iiali kif gcj

and rht qut!Stio1lfJ should be dettrmined asfollows;

Data

Firma la' I-appellant jew ta' I-agern t;egh u

Signaturt af the appellanl 0#" ofhir Gg~nI

0."

FORMULA(:,

FORld C

Regolament 13(3)

Rcferenl.B la' kw istjoni lill-Sord mill-Kummissarju (ani kolu 33)

Rtglllmiot! 13(3)

RtJut!lIct! of 1I question to Iht Boord by rht Commissioner (sec/lOrl 3J)

AIT DWAR IT·TAXXA ""lJQ IJ....YALUR MIZJ UD (ATf NR U. XII TA' L-L994)

VALUE ADDED TA.X ACT (Ilcr NO. Xll OF 1994)

APPElL LlLL-BORDTA' L-APPELLI

APPEAL TO THE APPEAl.S HOARD

h-Scgreta!ju

Bord ta' l-Appelli dwar Tun fuq iI-Valur Mitjud

~S«reUJry

Value Added Ttu ltp~t:I/s Boord

II-Kummiuarju jixlioq jinderi liII -BOId ghad-dcCiljoni tieghu kwistjonilkwistjonijiet Ii gJ'laliha/ghalihom

The CommiSlionu "'ishu to refer to Iht Boord for ilS de cision Q IftQlluls re/urtd / 0 in

j irrefcri/u l-paragl1lfu/l _ _ _ _ _ _ _ ta' l-artikolu 33 ta' I-An.

of sutiQII 33 oflM Acl,

paragrophls

!I-pc/suna/i, Ii fl .opinjoni taJ · Kummissarj u. ghandhalghondhom interess direlt rdin il-kwistjooi hilhuma

'I'M ~rsoNI .,.·Ito, in W opinion o{lM CotnmjssjoMr. lttulhD~ Q dir«:l illiaest in this qut:stitHt islart

Dan Ii je; huwa deskriujoni kormta tal -flUti relevanti kollha kir maghruf. mill-KummiS$8lju

1'ht:/oI1mo';1I8 is a corrf:Cf ducriplion of alllht: rtltl'Clnfjucls as kllOWIIIO Iht: CommiJsiUlltr."

Il-Kummissarju j irnferi lill-Bord din/dawn iI-kwistjonilkwistjonijietli gejjafgeiiin

The Commissioner refers the/allowing queslioNs 10 the Board

A-opinjoni tal- KummiMarju ghandhom jilqiesu dawn il-I::onsiderazzjonijiet Ii gejjin

In the opinion of/lui Commissioner Ihefollowing cQruideratioTl.$ should be Miten into account;

II l- kwistjonilkwistjonijiet ghandhalhom tigiljigu deeii.ali kir gcj

and the questioNs should N determined as/ollows;

Kummissarju tat-Talllla fuq iI- Valur Mitjud

Commissioner of VAT

Ippubbliko! mid-Diponi .... nl tl' 1,lnfonn&l:ZjonO _ KMlilja ,.,.N_ b, w ~ '" I~ _ Kalil;'

Mj,,,,,,,, 1I_1 .. ampn;jo ,al-OYem - 1'-.1 .. rM Go"""""", f'riIttVIJ ,......

PrcQ; I Ie - Prict lie