Extension of Jurisdiction of the Administrative Review Tribunal

L. N. 185 of 2012

ADMINISTRATIVE JUSTICE ACT

(CAP. 490)

Extension of Jurisdiction of the Administrative Review Tribunal

(Fiscal Matters) (Amendment No. 2) Regulations, 2012

IN exercise of the powers conferred by article 21 of the

Administrative Justice Act, the Minister for Justice, Dialogue and the

Family has made the following regulations:-

The title of these regulations is the Extension of

Jurisdiction of the Administrative Review Tribunal (Fiscal Matters)

(Amendment No. 2) Regulations, 2012.

Amendment of Law

First Column

Second Column

Extent of Amendment

Value Added Tax Act,

1. The Ninth Schedule shall be substituted by

the following

"NINTH SCHEDULE

[Article 46]

Appeals to the Tribunal

Competence of the Tribunal

1. (1) The

Tribunal

shall

be

competent to hear any appeal against an

assessment and to confirm, reduce or increase any

taxable value or credit or tax assessed by the

Commissioner, or cancel the assessment or make

such other declaration or order as it deems fit.

(2)

The Tribunal shall be competent to

determine any matter referred to it in accordance

with article 44.

(3)

The Tribunal may, in any decision,

make such order on the costs of the case as it may

deem appropriate.

Appeals against assessments

2. (1) An

appeal

against

an

assessment shall not be valid unless

(a) a return for the tax period to

which the assessment refers has been

delivered to the Commissioner before the

appeal is entered;

(b) all tax payable by the appellant

which is not in dispute has been paid;

(c) it is made within thirty days

from the date of the service of the notice

against which the appeal is made;

(d) it is made in such form and in

such manner as may be prescribed under the

Administrative Justice Act;

(e) a payment of such fees for

lodging an appeal as may be prescribed under

the Administrative Justice Act has been

made.

(2)

The onus of proving that any taxable

value assessed by the Commissioner is excessive

or that any credit assessed by the Commissioner is

insufficient shall lie on the appellant.

(3)

The Tribunal may refuse to consider

any evidence as sufficient for the purpose of

paragraph (2) if the appellant has failed to keep the

records and documents required to be kept by this

Act or fails to produce such records or documents.

(4)

The Tribunal shall deliver its decision

in writing and shall cause a copy of the decision to

be given to the appellant.

Evidence and proof

The law specified in the First Column of the Schedule to

these regulations shall have effect subject to the amendments

specified in the Second Column thereof.

For the purpose of -

(a) the examination of evidence and

enforcing the attendance of witnesses;

(b) the production of books and

other documentary evidence,

in any appeal to the Tribunal, the Tribunal

shall also have all such powers as are vested

by the Code of Organization and Civil

Procedure in the Civil Court, First Hall and it

shall, mutatis mutandis, be regulated by the

appropriate rules set out

B B

1502 1502

Provided that -

(i) the clerk, agent, employee or

other person confidentially employed in the

affairs of the appellant, and the parents,

spouse or children of such appellant, shall not

be called 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 duty, 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 matter

concerning the assessment under appeal

except on the request of the Commissioner.

Payment of the tax

(1) When a valid appeal has been

made against an assessment, the payment of so

much of the tax assessed which is in dispute may

be kept in abeyance until the appeal is finally

determined, provided that the running of interest

on the said tax shall not be meanwhile suspended.

(2)

The running of the period referred to

in article 58(2) shall be suspended in respect of

any tax or administrative penalty for any time

during which the payment thereof may be kept in

abeyance in terms of this item.

(3)

Where the tax payable as a result of a

decision of the Tribunal on an appeal against an

assessment exceeds the tax shown to be payable in

the said assessment, 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 at the rate specified in article 21(4) shall

be due on such excess from the said date for any

period during which such excess remains unpaid.

References to the Tribunal

(1) A reference to the Tribunal of

any matter referred to in article 44 may not be

made unless it has first been raised in

correspondence with the Commissioner and shall

be made by means of an application in writing

which shall state clearly all the facts relevant to

that matter and the manner in which, in the

opinion of the applicant, that matter should be

determined.

(2)

A reference to the Tribunal on a

question referred to in article 44(k) (the imposition

of an administrative penalty) shall not be valid

unless it is made by not later than two years from

the date on which a notice of the imposition of the

administrative penalty in question was given to the

person on whom it was imposed.

(3)

The Tribunal shall, after hearing all

parties having an interest in the matter, and

obtaining all relevant information, decide the

matter and cause its decision to be served on the

parties.

Appeals against Assessments

(1) An

appeal

against

an

assessment shall be made by an application which

shall be signed by the appellant or by his agent.

(2)

An application to the Tribunal under

paragraph (1) shall be drawn up and filed with the

Secretary in duplicate, and the Secretary shall

cause one copy to be delivered to the

Commissioner within five working days from the

date it is so filed.

(3)

The Tribunal may, at any time, allow

any amendment to be made in any application for

the purpose of making it clearer.

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1504 1504

Reply by the Commissioner.

When a copy of an application of an

appeal against an assessment has been delivered to

the Commissioner in accordance with paragraph

(2) of item 5 above, the Commissioner shall,

within twenty days from the expiration of the time

limit laid down in the said paragraph, file with the

Secretary a reply in duplicate stating his reasons

for contesting the appeal, and the Secretary shall

cause one copy of the reply to be served on the

appellant.

Reference to the Tribunal.

(1) An appeal to the Tribunal

consisting of a reference of a question to the

Tribunal made by a person other than the

Commissioner shall be made by application which

shall be signed by the appellant or by his agent.

(2)

An application to the Tribunal under

paragraph (1) shall be drawn up and filed with the

Secretary in duplicate, and the Secretary shall

cause one copy to be delivered to the

Commissioner within five working days from the

date it is so filed.

(3)

When a copy of an application under

paragraph (1) has been delivered to the

Commissioner in accordance with paragraph (2),

the Commissioner shall within twenty days from

the expiration of the time limit laid down in the

said paragraph, file with the Secretary a reply in

duplicate stating his reasons for contesting the

appeal and the Secretary shall cause one copy of

the reply to be served on the appellant.

(4)

The Tribunal shall refrain from

deciding on an appeal referred to in paragraph (1)

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

Tribunal,

(b) the Commissioner did not give a

reply, or

(c) the appellant feels aggrieved by

the Commissioner’s reply.

(5)

An appeal to the Tribunal consisting

of a reference of a question to the Tribunal made

by the Commissioner shall be made by an

application which shall indicate the name of a

person or the names of persons who, in his

opinion, has or have a direct interest in the matter.

Parties to a reference.

(1) The parties to an appeal

consisting of a reference of a question to the

Tribunal shall be

(a) the Commissioner;

(b) where the appellant is not the

Commissioner, the appellant, provided that

the Tribunal may at any time, and at the

request of the Commissioner, require the

appellant to prove his direct interest in the

matter;

(c) any person indicated in an

application made by the Commissioner in

accordance with paragraph (3) of item 7.

(2)

A decision of the Tribunal shall be

binding, with respect to the specific matter

referred to it, on the parties to the appeal but not

on any other person

Provided that the decision shall be

binding as aforesaid only if the relevant facts have

been correctly 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 to the said facts or to the

relevant provisions of the law.

Appointment of date for hearing of

reference to the Board.

(1) After an application has been

made in accordance with item 7, the Tribunal 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 parties to the appeal. He

shall, moreover, cause a copy of the application to

be served on the parties to the appeal, except for

the appellant himself.

The provisions of article 15 of the

Administrative Justice Act shall apply to any

appeal or reference made to the Tribunal.".

2. The Value Added Tax (Fees) (Appeals to the

L.N. 92 of 2012

Administrative Review Tribunal) Regulations, 2012 are

hereby repealed.

€0.63