MT
Regulations, 2012
Statutory Text (5 Articles)
L.N. 173 of 2012
COMMISSIONER FOR REVENUE ACT
(CAP. 517)
Revenue Department Posts (Equivalence of Certain References)
Regulations, 2012
IN exercise of the powers conferred by article 4 of the
Commissioner for Revenue Act, the Minister of Finance, the
Economy and Investment has made the following regulations
(1)
The title of these regulations is the Revenue
Department Posts (Equivalence of Certain References) Regulations,
2012. (2) These regulations shall be deemed to have entered into
force on the 20 January 2012.
First Column
Second Column
1. Commissioner of Inland Revenue Director General
(Inland Revenue)
2. Comptroller of Customs
Director General
(Customs)
The words listed in the first column of the Schedule shall,
in any judicial act or judicial action and in any communication
notified or addressed to any department of revenue and in any
communication sent from any department of revenue, be deemed to
be equivalent and shall have the same meaning and legal effect as the
words listed in the same item of the second column of the Schedule
and in such a way that the words used in the two columns of the same
item shall have the same meaning and effect for all purposes of law.
Commissioner of Value Added Director General
Tax
(Value Added Tax)
€0.09