Customs and Excise Tax (Excise Tax Tribunal) Regulations, (excisetaxtribunal)

L.N,83 ofl997

CUSTOMS AND EXC ISE TAX ACT, 1997

(ACT NO. XII OF 1997)

Customs and Excise Tax (Excise Tax Tribunal) Regulations,

IN exercise of the powers conferred by sections 46 and 75 of

the Custo ms and Excise Tax Act, 1997, he reinafter in these

regulations referred to as "the Act", the Minister of Finance and

Comme rce has made the foll owing regulations:-

(I) These regulations may be cited as the Customs and CiUldo . . .

Excise Tax (Excise Tax Tribunal) Regulations, 1997.

<Om<II01O«"'' .!.

(2)

These regu lations shall come into force on the 1st

July, 1997.

Rep ......... 6

A"",,!! konIn.o ..... (anikolu 46)

Re60JDtIat IS

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AppftfIa ... IIul""~,,,

ATT TA ' L-I m OWAR rr-TAXXA TA[)'OWANA U TA.§.SJSA (AIT N RIJ_XII TA' L-1997)

CVSTOMS ANO taCISE TAX Acr, JJ97 (Acr NO. XII OF 1m}

APPELL UT-TlUBUNAL OWA'" IT-TAXXA TAS-SLSA

A,.PI':A.L TO TIlE EXCISE TAX TJ/IBUN,o,L

I- I

Numru w .n:;;ltIUZjooIi 11' l-awellaDt

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I1m'! w illdiri ... II' !-appdlanl

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loem w illdiriu II' 1 • .;e.. .itkll .,......

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... 4 u d n Tu (Au.i~aft.' ,./" "d /I. as "III, O/",c",, "j ... d .. ",.4 II. ,''' 1J,.~lIa ~1 O~ , II.

I ppclLalll Ii ____________ 1-...,11 ... tie m&Jlamof Ii 1 ............ 1 taO • ETPIETS Ii Jllandu

_ _ _ _ _ _ _ _ _ _ _ tIw appdl.uoll., .. b« ~ Wt~ Ilt.tl 1M .. """'~I of • I.TP' I.TS "")'1'1>1. '"

jill\allu min .... cNi·.mic,.riminijielll· IIUI _________ ~ "" _ _ _ _

II;,., fiw 1M ItU Pc,iotI/. _ _ __ _ _ _ _ _ _ U"" _ _ _ _ _

Sko nd id_denunzioldenunoji mibghu," mill_.ppellln' lid- Oi",uur ghll·im semmi imienJimsemmiil

In ac("ordana ",ilh 01 .. " ,.rnl. d"iv,,~d by IIt~ app~/lQnl ro lite DireCIOT for Ihe said 'ax

zminijie1 ta' tau.

f'<!rWdls

• I-Immon, ta' 1uul; ghandu iithalW~':":':":Cm~~=====:- _ _ _ _ _

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of ,w: """,hI.! is lm _

• rite

• m 'gltandha ,ithall., ebda ta.n ..

• no laX i. payable

(0 h...ar rein ii nhlieg)

(0 <h1~leasnece=ry)

II_lal n Ii m'hemm ebrla kwi'ljoni dwarha leif ukoll 25% ... ' I-ammonl ........ .. Ii hemm k ... isljoni dwarbJ.

Tlte tax nor In di:<pllie IU "",/I tu 25% of 1M a""",,,, of uu " .. Melt I. in di1pll." ..... ve bun paid 10lhe

gew imfLlliu lid·Dirtllur (.kood riCevula/i nl1ll'll'llli ________ bid-datali _ _ _ _ __ -1>.

Dir«:1OI' (nc:~ iplh numberls _ _ _ _ _ _ _ _ _ _ tlnled _ _ _ _ _ _ _ _ _ referlsl.

L .... ppelllJlI illo$l ru1lu aggra . .. mill_imsemmija "im. ghal dAWD ir-raguniiielli , eiiin,

1M "Pf'<!lIanl full; "SWiewd by tM ~id tlUe ... ""ftI on 1M followin(j S,,,,,/Iib;

L-a ppellanl gIIalhekt jillob Ii I-imsemmija "ima ghandh. tig; mibrluia kif ii<iher hawn laht

TM "Pf'<!/Iaftl IM'~fo<e ... tm.ilS IMIIM said IUJl:S,,,,tnl .".".Id ~ wnt:nJ.d as follows

F'im\l .... l .... ppellanr ~w II' I_agent tieglIu

Signarll'e ofrhe appellanr or ofhis "8trt1

":0:------------

Ipp"'lenW min" - - -- - - - - - - - - - - - - -

FiI,J by

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R.g;.IrI' ....

Regi"rv

(I)

In these regulations, unless the context otherwise I"tc<pm ........

requl res:-

"appeal to the Tribunal" means an appeal made in terms of

subsection ( I) of section 46 of the Act

';Registrar" means the person appointed as Registrar to the

Tribunal in accordance with subsection (5) of section 47 of the

Act. and includes any deputy Registrar designated in accordance

with regulation 4 of these regulations while performing the duties

of the Registrar.

"Tribunal" means lhe Excise Tax Tribunal constituted in terms

of subsection (I) of section 47 of the Act

(2) Other words and expressions used in these regulations

shall have the meaning assigned to them in the Act.

J. (I) The Minister may appoint a panel of persons to serve Cornpor;iti<>rr

as Chairmen and a panel of persons to serve as other members of the or !""Trib~.oI .

Tribunal. in which case the members shall serve in accordance wit h

$uch distribution of duties, including provision of inability of

members to serve and other circumstances, as the Minister may

establish.

The provisions of sections 733 to 739 ineJusive of

(2)

the Code of Organization and Civil Procedurt shall apply to the

Chairman and to the other members of the Tribunal with respect to

appeals before the Tri bunal in tbe same manner as Ihey apply 10

judges with respecllO a cause hrought before a court.

(3) A person shall be disqualified from being appointed

or continuing to he a Cbairman or member of the Tribunal if he is a

member of the House of Representatives.

(4) In the case of a vacancy in Ihe Tribunal which cannot

be filled in accordance with the distribution of duties established ill

terms of paragraph ( I) of this regulation, the Attorney Ge neral shall

appoint a person 10 fill that vacancy in the hearing and determina tion

of the case in which the vacancy occurs.

(5) The Chairman and members of the Tribunal shall

receive such remune ration as the Preside nt of Malta may determine.

The Minister may appoint other perso ns IS dep uty

Registrars.

( I ) The Tribunal shall be competen t to hear any appeal

made in terms of section 46 of the Act and to confirm, reduce or

increase any taxable value or refund or tax assessed by the Director,

or cancel the assessmen t or make such other declaratio n or order as

it deems fit.

(2) The Tribunal may, in any decision. make such order

on the costs of the case as it may deem appropriate.

( I)

An appeal agai nst an assessmen t, shall not be valid

unless

(a) a return forthe tax period to which the assessment refers

has been submilled to the Director before the appeal isemere-d ;

",d

(b) all tax payable by the appellant which is not in dispute

has been paid: and

(c) not less than twenty-five perct:nt of th tax, which is in

dispute in terms of that appeal has been paid: and

il is made within thirty days from the date of the

(d)

service o f the notice against which the appeal is made; and

il is made on the form set out in the Schedule to these

(e)

regulat ions.

(2)

The OD US of proving that any taxable value assessed

by the Director is excessive or that any refund assessed by the

Director is insufficient shall lie on the appellant.

(3) The Tribunal may refuse to consider any evidence as

sufficient for the purpose of paragraph (2) of this regulation if the

appellant has failed to keep the records and documen ts required to

be kepi by the Act or any regulations made under the Act or fails to

produce such records or doc uments.

(I)

When a valid appeal has been made against an P. y ..... ,

assessmen t, the payment of so much of the lax assessed whi ch is in . "he .... .

dispute as is nol requi red to be paid before the appeal is made in

accordance with subparagraph (c) of paragraph ( I) o f regu lation 6

of these regulations may be kept in abeyance until the appeal is finally

determined

Provided that the running of interest on the tax shall not

be meanwhile suspended.

(2) Where the tax payable as a result of a decision o f

the Tribunal on an appeal against an assessment, exceeds the tax

shown to be payable in the said assess ment, the excess shall be

payable by not later than the end of the month during which the said

decision is served on the appellant and interest al the rate specified

in subsection (5) of section 48 of the Act on such excess of tax only,

shall be due from the said date for any period during which such

excess of tax. remains unpaid.

The Tribunal shall have the power to summon any person _en of

10 give evidence o r to produce books or other documents and the u •• Tn ......

Chairman shall have the power to administer an oath to any person

appearing before the Tribunal.

The Tribunal may be convened by the Chairman as may be Conmi.,

required from time to time.

of'heTriblllloi.

For the purposes of:·

(a) the examination of evidence and enforcing the attendance

of witnesses

(b) the production of books and other documen t J.ry

evidence;

(c)

the appointmem of legal or technical referees,

in any appeal to the Tribunal, the Tribunal shall have all such po wers

as are vested by the Code of Organisation and C ivil Procedure in

the Civil Court, First Hall, and it shall, mUla/is mutandis be regulated

by the appropriate rules therein set out

Provided tbat -

(i) the clerk, agent, servan t or other persoll

confidentially employed in the affairs of the appellant. and

the po.rents. spouse or ehild rcn of such appellant . shall not be

called to give evidence arto be examined e}(ccpt on the request

of the appellan t;

any person. other than the Director, who hasor

(ii)

has had any official duty. or is or has been employed in the

administration of the Act, shall not be called to give evidence

or \0 be examined in connection with any official matter

concerning tOe assessment under appeal except on tOe request

of the Director.

II. Fo r the purpose of keeping good order during ils sittings

the Tribunal shall have all such powers as are vested by the Code of

Organisation and Civil Procedure in the Court of Magistrates (Malta).

( I ) The Tribunal shall hold its sittings in such pbce as

may from time to time be designated by order of the Minister

published in the Gazetle.

(2) The records relati ng to the proceed ings of the

Tribunal shal l be kept by the Registrar in the regisuy of the Tribunal

which shall be located at a place designated by an order of the

Ministe r published in the Gazette.

13, (1 ) Any nOlice. warra nt or order issued by the Tribunal

shall be signed by the Chainnan and counter-signed by Ihe Registrar

of the Tribunal.

(2) The provisions of section 72 and paragraph (c) of

subsection (3) of section 73 of the ACI sball apply to Ilotices. warrants

and orders issued by the Tribunal.

( I) Kull avvii, mandai jew ordni mahrug mit-Tribu nal

ghandu jkun iffinnat miC-Chaimum u kon tro-finnat mir -Registralur tat-

Tribunal.

(2) Jd-dispoiizzjonijiet la' l-artikolu 72 u tal- paragrafu (c)

taS-su bartikolu (3) ta' I-anikolu 73 la' I-An ghandhomjapplikaw ghall-

avviii , mandali u ordnijiet mahruga mi t-TribunaL

14, (I) Bla hsara ghad-dispoiilzjonijiet tal-paragrafu (2) ta' Oetiijo>nij'oe'

dan ir-regolament, id-deciijonijiet tat-Tribunal ghandhom jiUiehdu ... ·Tribunal.

b' maggoranza la' voli.

(2) Kull kwistjoni dwar xi raguni ta' astensjoni jew rikuia,

u kuH kwistjoni dwar procedura, ghandha tigi deei:Za mic-Chairman

tat-Tribunal.

(3) Jd-deCiijonijiel tat-Tribunal ghandhom ikunu bil-miktub

u ghandhom ikunu ffinnati mic-Chaimllm. L-original lad-deeiijoni

ghandu jiniamm fir-registru tat-Tribunal flimkien rna' I-inkartament

shih tal-proi:edimenti ta ' kull ka:i Ii jkun gie riferit lit-Tri bunal.

(4) Jr-Rcgistralur ghandujgieghelli kopja ta' kull deeiijoni

tat-Tribunal tintbaghallil kull pani nvolula fil-proecdimenti in kwistjoni.

(5) Kopja ta' kull dcciijoni tat-Tribunal ghand ha tiniamm

mir-Registfatur fregistru Ii ghandu jkun accessibbli hiex jigi ei..aminat

mill-pubbliku matul daw k il-hinijiet Ii I-Minislrujista' minn imien ghal

imien jistabbilix;o;i, Il-kopja ghandha tigi mdahhla fl-imscmmi regislru

hekk kif jiskadi i-imien ghal appell minn di k id-deCiijoni ([uddiem il-

Qoni ta' I-Appell, jew , fkai Ii jkun sar dak I-appell , hekk kif Ikun

inghatal id-deCiijoni relal1iva mill-Qoni ta' I-Appell, F'dan I-ahhar

kai., ir-Regislfatur ghandu jiomm fl-imsemmi registru kemm kopja lad-

deCiijoni tat-Tribunal kifukoll kopja tad-deeiijoni tal-Qorti ta' l-Appell.

(6) Kull persuna tista' taghmel tai ba bil-miktub lir-

Reg istratur gila] kopja ta' pani mi l]-i msemmi registru u r· Registratur

ghandu jara Ii l-kopja mitl uba tinghata lil di k iI-persuna wara Ii jkun

sar dak il-hlas Ii I-Ministru jisla' dwaru jiddcciedi minn imicn ghal

imien. Dawn il-kopji jistghu jigu provduti b'melzi elettroniCi,

rnanjctiCi, ouid jew b ' ;o;i men ichor.

( I) Saving the provisions of paragraph (2) of this ~~~~.

regulation, the decisions of the Tribunal shall be taken by a majority

vote.

(2) Any question regarding a cause of abstention or

challenge, and any question regarding procedure shall be decided

by the Chainnan of the T ribunal.

(3) The decisions of the Tribunal shall be in writing and

shall be s igned by the Chairman. The original decision shall be

kept in the registry of the Tribunal together with the complete record

of the proceedings of each case referred to the Tribunal.

(4) The Regist rar shall cause a copy of each decision

of the Tribunal to be served on every party to t.he proceedings in

question.

(5) A copy of every decision of the Tribunal shall be

kept by the Re gistrar in II register whic h shall be open for inspection

to the public during such times as the Minister may from time to

·time detennine. The copy shall be entered in the said register as

soon as the time limit fo r the filing of an appeal from that decision

in the Court of Appeal has elapsed, or, where such an appeal has

been entered, as soon as the relative decision of the Court of Appeal

has been delivered. In this latter Cllse, the Registrar shall keep in

the said register both a copy of the decision of the Tribunal ond also

II copy of the decision of the Coun of Appeal.

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

Registrar for II copy of an extract from the said register and the

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

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

the Minister from time to time. Such copies may be furn ished by

electronic, magnetie. optic or other means.

The Registrar shall have, muwtis mutandis. all such Pow ... ol

powers lind duties as are by the Code of Organizat ion and Civil ~.,;..n.

Procedure vested in or imposed on the Registrar of the Superior cap. l!

Couns.

(I) An appeal against an assessmen t shall be made by "pplial~'.

=se::.-.::,

IlII application the Fonn set out in the Schedule to these regulations,

and shall be signed by the appellant or by his agent.

An application to (he Tribunal under paragrapb {l )

(2)

of this regulation shal l be drawn lip and filed with the Registrar in

duplicate, and tbe Registrar shall cause one copy [0 be delivered [0

the Director within eight days from the date it is so filed.

The Tribunal may, at any time, allow any

(3)

amendment to be made in any application for the purpose of making

it clearer.

When a copy of an application of an appeal against an

assessment has been delivered to the Director in accordance wi th

paragraph (2) of regulation 16 of these regulations. the Director shall.

within fifteen days from the expiration of the time limit laid do wn

in the said paragraph, fil e with the Registrar. a reply in duplicate

stating his reasons for contesting the appeal, and the Registrar shall

cause one copy of the reply to be served 00 the appellant.

( I) As soon as may be after the filing of the reply by

the Director, or in default, after ·the lapse of time allowed for tlle

filing of that reply, the Tribunal shall appoint a day for the hearing

of the appeal.

The Registrar shall give notice of the day and time

(2)

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

Director.

--,

Appell kontnllli1lll (lltikolu 016)

",...,..,

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... TJ'T ... • L-I'" DW ... R rr·TAXXA T ... [).DWAN ... U TAS-SIS ... (ATJ'NRU. XD T ... • L-IMI'T)

CVSTOMSAND EXCISH TAX AtT, lm(ACT NO. XII OF 1m}

... PPEll LIT·TRIBUNAL DWAR TT·TAXXA TAS-S ISA

M'I'HAL TO m H EXCiSE TAX T1U8UNAL

I - I

NW1IRI\Ir' '''ibUvz,ioGi II' I. oppellalll

b~ -zw, '" apptllturl

linn u iDdiriu II' j.oppclld.

N..- /JIId dddNu of apptiIDIU

linn u lDdiriulI' 1·+-:.iUl: Jbudu

~ /JIId oddnu of..,m (If II1Il)

Ir.RejillnW.

Tritulal d ...... it· Tau w-$i ..

(ltopja rnehmutl) mabtup mjd·OirwUl'

Pa" ..... II' .Ii .... Ii Uib id-dlta ll' _ _ _ _ _ _ _ __

c..-

J)o ........... _..r dtuH

(con ~ttdostd} iuwd loy dw DirfNt>, fI/

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o;,",,,,") ..

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rJw_IID"'It;u'-~~'lwrJw_of · ET,./mN

SkOOKl id-dcnuazjaldeauazji mibpu," mill·appellan, lid·Di. enu. , hl ll·im..,mmi I.micnJim"'mmljl

I~ acc<>, da1tce "';I~ 'he ",.,.us ddl~e'ed '" Ihe appel/",., ,,, Ihe D;,ecID' f'" '~e said '0.<

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• /'- "-'" of IIU ",,1f!bSe i.r lAt. _ _ _ _ _ _ _ _ _ _ _

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o m'pandhl litl\allu cbda

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o 110 In i,

( 0 I\uJaf rf;;' jinbIiq:)

to tkl .. ~IU~U<UJ)

lH.IUI Ii m'hcnlm cbda kwi"jonl dwuha kif ukoll 25% ",. I'ammool II' II ... Ii hemm kwmjani d_h.

n.,.

'0{ 'he """'~'" t>f IIU which is j lt d;'P~I' hay. 1>«" paid I<> IIw

11W ..... ttOl i" di."..' .... .. ..,11 ...

icw inNI1 .. lid·Dimtut (,1:(n;I riote"Ulll'i JIUIIIruIi _ _ __

_ _ bid"",,"";; _ _ _ _ _ --',

Dim,""', (r«eipll. "wobtrls _ _ _ _ _ _ _ _ _ ".", _ __ _ __ __ " foris).

L-opptllanl ihou NIIu 411"'"'" mill·inutmmijlo mma &hal dawn i"Biunij~ Ii ~iiin;

11W _I/mtlfrd.~,ne-J by dw ",ill a.uc.......,'" "" 11w/<>l/owi"8 8'''''1Ii4

L-I ppell anl &hal"''''' jillob Ii l.inutmm,jIo .. irna g!WdIa ,ilii mibdul.o ILif jidber tu. ..... ta/It

1M """"II"", ''''' .. fort! lWbmiu lha. ,h. said <1.1"'.., ..... ,., .<Mo.ltI k ,,,.wNhd as [011"",.

Pi ...... ' 1~11"'jew 1a·1 .• ien: tiqllo

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or o/his_8"'"

$ig",,''''"' oftA<

lppn!icn", mlM _________________

' -;,, ___________ _

riI.d by

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lpubblibt mid-Diponimonl .. ' I.InfOfBlAl"ZJoW - 3, I'joua ~til1" - l'ubh.!t<d by tho ~ortm<nI ofInfontlllli"" . i , Castill# Piau

Mitbugh n .I,<ampmja tal--&...-m - PriI1fM." "'" c;.,,,,,mm ... ' Prinn·,,! Pres,

fuzz 16<: - Pric~ 16c