Extension of Jurisdiction of the Administrative Review Tribunal

ADMINISTRATIVE JUSTICE ACT

(CAP. 490)

Extension of Jurisdiction of the Administrative Review Tribunal

(Fiscal Matters) 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 Title and

Jurisdiction of the Administrative Review Tribunal (Fiscal Matters) commencement.

(2) These regulations shall come into force on the 1st April,

2012.

(1)

It-titolu ta’ dawn ir-regolamenti hu Regolamenti Titolu u bidu

tal-2012 dwar l-Estensjoni tal-Āurisdizzjoni tat-Tribunal tar-ReviŜjoni fis-seħħ.

Amministrattiva (Materji Fiskali).

(2) Dawn ir-regolamenti għandhom jidħlu fis-seħħ fl-1 ta’

April, 2012.

Amendment of Law

Second Column

Extent of Amendment

1. Article 2 of the Value Added Tax Act, shall

be amended as follows

(a) the definition "Board" shall be deleted; and

(b) the following definition shall be added after

the definition of "transport"

" "Tribunal" means the Administrative

Review Tribunal established by article 5 of the

Administrative Justice Act; ".

2. The words "Board of Appeal", wherever they

occur, and the word "Board" in the first proviso to

article 21(4), shall be respectively substituted by the

word "Tribunal".

The law specified in the First Column of the Schedule to Amendment of

law in the

these regulations shall have effect subject to the amendments Schedule.

specified in the Second Column thereof.

The words "Value Added Tax Appeals

Board" in article 42(3), shall be substituted by the word

"Tribunal".

The words "Value Added Tax Appeals

Board" in article 43, shall be substituted by the word

"Tribunal".

The words "Value Added Tax Appeals

Board" and the word "Board" in article 44 shall be

respectively substituted by the word "Tribunal".

Article 45 shall be amended as follows

(a) The marginal note thereof shall be

substituted by the following

"The Administrative Review Tri-

bunal"; and

(b) the words "a Value Added Tax Appeals

Board", shall be substituted by the words "an

Administrative Review Tribunal".

The words "Board" in article 46, wherever it

occurs, shall be substituted by the word "Tribunal".

The words "Board" and "Value Added Tax

Appeals Board" in article 47, wherever they occur, shall

be respectively substituted by the word "Tribunal".

The words "Board of Appeals" in the proviso

to article 48(5) shall be substituted by the word

"Tribunal".

The following article shall be added after

article 48

48A. (1) The Tribunal shall be competent to

"The Administrative

Tribunal. hear and determine appeals in accordance with the

provisions of article 46.

(2) The provisions of the Administrative Justice

Act, in so far as they apply to the Tribunal, shall apply

to any proceedings before the said Tribunal and the

words "public administration" in the said enactment

shall be construed as a reference to the Commissioner

of Value Added Tax.

(3) The provisions of article 25 of the

Administrative Justice Act shall apply to any

proceedings pending before the Value Added Tax

Appeals Board, arising out of appeals made under the

Value Added Tax Act, 1994, the Customs and Excise

Tax Act, 1997 and this Act, and any such proceedings

shall be assigned to the Tribunal in terms of the

aforesaid article 25 with effect from 1st April, 2012.

(4) Any pending appeal before the Value Added

Tax Appeals Board constituted under this Act prior to its

abolition shall continue to be heard before the Tribunal

and any appeal which under this Act could be made

before the Value Added Tax Appeals Board shall be

made before the Tribunal.

(5) Any appeal pending on 1st April, 2012 before

the Court of Appeal from a decision of the Value Added

Tax Appeals Board shall continue to be heard by that

Court

Provided that if the said Court were to annul a

decision of the said Board and remit it back to the said

Board, the remittance shall instead be made to the

Tribunal which shall hear and decide that case

accordingly.

(6) The Commissioner shall publish all decisions

given by the Tribunal on points of law.".

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 on such form and in such

manner as may be prescribed; and

(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

3. For the purpose of -

(a)

the examination of evidence and

enforcing the attendance of witnesses;

(b)

the production of books and other

documentary evidence;

(c)

the appointment of legal or technical

referees,

in any appeal to the Tribunal, the Tribunal shall also

Cap. 12 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

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

4. (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

5. (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

6. (1)

An appeal against an assessment shall

be made by an application in Form A set out in Annex A

of this Schedule, which form 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 twenty

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.

Reply by the Commissioner.

7. 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.

8. (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 in Form B set out in Annex B of this

Schedule, which form 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 twenty

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 in Form

C set out in Annex C of this Schedule and such form

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.

9. (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.

10. (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.".

ANNEX

FORMULA A

FORM A

Appell kontra stima (artikolu 43)

Appeal against an assessment (article 43)

ATT DWAR IT-TAXXA FUQ IL-VALUR MIśJUD (Att Nru. XXIII tal-1998)

VALUE ADDED TAX ACT (Act No. XXIII of 1998)

APPELL LIT-TRIBUNAL TAR-REVIśJONI AMMINISTRATTIVA

APPEAL TO THE ADMINISTRATIVE REVIEW TRIBUNAL

-

Numru ta’ reāistrazzjoni tal-VAT tal-appellant

VAT registration number of the appellant

Isem u indirizz tal-appellant

Name and address of appellant

Isem u indirizz tal-aāent, jekk għandu

Name and address of agent, if any

Is-Segretarju

Tribunal tar-ReviŜjoni Amministrattiva

The Secretary

Administrative Review Tribunal

Permezz ta’ stima li āāib id-data ta’ ______________________ (kopja mehmuŜa) maħruāa mill-

By an assessment dated ______________________ (copy enclosed) issued by the Commissioner

Kummissarju tal-VAT (hawnhekk iŜjed ‘il quddiem imsejjaħ "Il-Kummissarju") u mibgħuta lill-

of VAT (hereinafter referred to as "the Commissioner") and served on the appellant on the

appellant fi _____________________ l-appellant āie mgħarraf li l-ammont ta’ Taxxa fuq il-Valur

______________________ the appellant has been informed that the amount of the Value Added Tax

MiŜjud li għandu jitħallas minnu għaŜ-Ŝmien/Ŝminijiet ta’ taxxa _______________ hu € _________.

that is to be paid for the tax period/periods _______________ is € _________.

Skond id-denunzja/denunzji mibgħuta mill-appellant lill-Kummissarju għall-imsemmi Ŝmien/

In accordance with the returns delivered by the appellant to the Commissioner for the said

imsemmija Ŝminijiet ta’ taxxa

tax period/s

* l-ammont ta’ taxxa li għandu jitħallas hu € __________________

* the amount of tax payable is €_____________________

* m’għandha titħallas ebda taxxa

* no tax is payable

(*ħassar fejn jeħtieā)

(*delete as necessary)

It-taxxa li m’hemm l-ebda kwistjoni dwarha u dritt amministrattiv ta’ €58 tħallas lill-Kummissarju

skont riëevuta/i numru/i ____________________________ bid-data

The tax not in dispute and the administration fee of €58 has been paid to the Commissioner against

receipt/s number/s ____________________________ dated ____________________________ refer/s.

L-appellant iħoss ruħu aggravat mill-imsemmija stima għal dawn ir-raāunijiet li āejjin

The appellant feels aggrieved by the said assessment on the following grounds

L-appellant għalhekk jitlob li l-imsemmija stima għandha tiāi mibdula kif jidher hawn taħt

The appellant therefore submits that the said assessment should be amended as follows

Firma tal-appellant jew tal-aāent tiegħu

Signature of the appellant or of his agent

IppreŜentat minn _______________________________ fi _______________________________

Filed by _______________________________

on the ______________________________

FORMULA B

FORM B

Referenza ta’ kwistjoni lit-Tribunal minn persuna li mhix

il-Kummissarju (artikolu 44)

Reference of a question to the Tribunal by a person other than the Commissioner

(article 44)

ATT DWAR IT-TAXXA FUQ IL-VALUR MIśJUD (Att Nru. XXIII tal-1998)

VALUE ADDED TAX ACT (Act No. XXIII of 1998)

APPELL LIT-TRIBUNAL TAR-REVIśJONI AMMINISTRATTIVA

APPEAL TO THE ADMINISTRATIVE REVIEW TRIBUNAL

Isem u indirizz tal-appellant

Name and address of appellant

Isem u indirizz tal-aāent, jekk għandu

Name and address of agent, if any

Is-Segretarju

Tribunal tar-ReviŜjoni Amministrattiva

The Secretary

Administrative Review Tribunal

L-appellant kien kiteb lill-Kummissarju tat-Taxxa fuq il-Valur MiŜjud diversi ittri*

The appellant wrote to the Commissioner of Value Added Tax various letters* including

fosthom ittra bid-data ta’ ________________________ li kopja tagħha qed tiāi hawn mehmuŜa, fuq

a letter dated __________________________ a copy of which is enclosed, on a matter/s referred to

kwistjoni/kwistjonijiet li għaliha/għalihom jirreferi/u l-paragrafu/i _________ tal-artikolu 44 tal-Att.

in paragraph/s _______________ of article 44 of the Act.

Il-Kummissarju

The Commissioner has

*qabel li kwistjoni għandha tkun referita lit-Tribunal

*agreed that the matter should be referred to the Tribunal

*ma weāibx l-imsemmija ittra

* has not replied to the said letter

wieāeb l-ittra permezz ta’ diversi ittri* fosthom ittra bid-data ta’ _______________________

replied to the notice by means of various letters * including a letter dated _____________________

(kopja mehmuŜa) u l-appellant iħoss ruħu aggravat bit-tweāiba tal-Kummissarju.

(copy enclosed) and the appellant felt aggrieved by the Commissioner’s reply.

(* ħassar fejn ma japplikax)

(* delete where not applicable)

Deskrizzjoni korretta tal-fatti relevanti kollha tinsab fl-ittra fuq imsemmija lill-Kummissarju bla ħsara

A correct description of all the relevant facts is contained in the above-mentioned letter to the

għaŜ-Ŝidiet/kjarifiki li āejjin

Commissioner subject to the following additions/clarifications

Id-dritt amministrattiv ta’ €58 tħallas lill-Kummissarju skont riëevuta numru ___________ bid-

The administration fee of €58 has been paid to the Commissioner against receipt number _________

data _____________________________

dated ____________________________

Fil-fehma tal-appellant, it-Tribunal għandu jikkonsidra dan li āej

In the opinion of the appellant the following considerations should be taken into account by the Tribunal

u l-kwistjoni/kwistjonijiet għandha/għandhom tiāi/jiāu deëiŜa/i kif āej

and the question/s should be determined as follows

Data

Firma tal-appellant jew tal-aāent tiegħu

Date

Signature of the appellant or of his agent

FORMULA ê

FORM C

Referenza ta’ kwistjoni lit-Tribunal mill-Kummissarju (artikolu 44)

Reference of a question to the Tribunal by the Commissioner (article 44)

ATT DWAR IT-TAXXA FUQ IL-VALUR MIśJUD (Att Nru. XXIII tal-1998)

VALUE ADDED TAX ACT (Act No. XXIII of 1998)

APPELL LIT-TRIBUNAL TAR-REVIśJONI AMMINISTRATTIVA

APPEAL TO THE ADMINISTRATIVE REVIEW TRIBUNAL

Is-Segretarju

Tribunal tar-ReviŜjoni Amministrattiva

The Secretary

Administrative Review Tribunal

Il-Kummissarju jixtieq jirreferi lit-Tribunal għad-deëiŜjoni tiegħu kwistjoni/ kwistjonijiet li għaliha/

The Commissioner wishes to refer to the Tribunal for its decision a matter/s referred to in

għalihom jirreferi/u l-paragrafu/i _______________________ tal-artikolu 44 tal-Att.

paragraph/s_____________________ of article 44 of the Act.

Il-persuna/i, li fl-opinjoni tal-Kummissarju, għandha/għandhom interess dirett f’din il-kwistjoni hi/

huma

The person/s who, in the opinion of the Commissioner, has/ have a direct interest in this question is/

are

Dan li āej huwa deskrizzjoni korretta tal-fatti relevanti kollha kif magħrufa mill-Kummissarju

The following is a correct description of all the relevant facts as known to the Commissioner

Il-Kummissarju jirreferi lit-Tribunal din/dawn il-kwistjonijiet li āejja/āejjin

The Commissioner refers the following question/s to the Tribunal

Fl-opinjoni tal-Kummissarju għandhom jitqiesu dawn il-konsiderazzjonijiet li āejjin

In the opinion of the Commissioner the following considerations should be taken into account

u l-kwistjoni/kwistjonijiet għandha/għandhom tiāi/jiāu deëiŜa/i kif āej

and the question/s should be determined as follows

Data

Kummissarju tat-Taxxa fuq il-Valur MiŜjud

Date

Commissioner of VAT

€1.44