Suspension of Legal Times (Revenue Acts) Order, 2020 (revenueacts)

L.N. 135 of 2020

PUBLIC HEALTH ACT

(CAP. 465)

Suspension of Legal Times (Revenue Acts) Order, 2020

IN EXERCISE of the powers conferred by article 27(c) of the

Public Health Act, the Superintendent of Health has made the

following order:-

The title of this order is Suspension of Legal Times

(Revenue Acts) Order, 2020.

In this order, unless the context otherwise requires -

"closure order" means an order issued in accordance with sub-

article (1) of article 4;

"period of closure" means the period commencing on the day a

closure order comes into effect and ending on the day on which an

order repealing that closure order is published;

"revenue Act" means the Income Tax Act, the Duty on

Documents and Transfers Act the Income Tax Management Act, and

the Value Added Tax Act;

"revenue department" means any department or office falling

under the responsibilities of the Commissioner for Revenue for the

administration of any revenue Act;

"Superintendent" shall have the same meaning as assigned to it in

the Public Health Act;

"tax" means any tax or duty payable in terms of any revenue Act.

(1) Any legal time referred to in sub-article (2) shall be

suspended with effect from the date on which this order comes into

force.

(2) This article applies to all legal times, including prescription

periods and peremptory periods imposed under any revenue Act or

under any other law for -

(a) the making by the Commissioner for Revenue of any

assessment, demand for payment, request for information,

decision or order, and the issue and service of any notice thereof;

(b) the payment by the Commissioner for Revenue of any

refund of tax;

(c) the institution, execution or continuation of any

judicial action for the collection of tax, additional tax,

administrative penalty or interest, or for the prosecution or

request for the prosecution of any criminal offence.

(3) The suspension of legal times under this article shall

remain in force until such date as may be prescribed by means of

another order made by the Superintendent under the Public Health Act. Cap. 465.

(4) Without prejudice to the provisions of this article, the

suspension of legal times under this article shall mean that

(a) any legal time to which this article applies that

commenced running before the suspension has come into force

but has not expired before that date shall be suspended and shall

continue running again for the period remaining as at that date as

from the date that the suspension does not remain in force;

(b) any legal time to which this article applies that, were

it not for this order, would commence running while the

suspension is in force shall commence running as from the date

that the suspension does not remain in force.

(1) When the Superintendent orders the closure of any Suspension of

revenue department for the purpose of guarding against and, or legal

consequence of

controlling dangerous epidemics or infectious disease, any legal time a closure order.

referred in sub-article (2) that would expire, were it not for this order,

during the period of closure or during the period of twenty-eight (28)

days following the period of closure shall be suspended.

(2)

This article applies to times imposed under any revenue

Act for -

(a) the furnishing, delivery, filing or submission to the

Commissioner for Revenue of any return, form, claim, objection,

appeal, notice or information;

(b) the payment or remittance to the Commissioner for

Revenue of any tax due by or collected or withheld by any

person

Provided that this article shall not apply to and shall

not suspend any legal time imposed under any revenue Act for

the submission of any return, form, claim or notice or the making

of any payment that in terms of that Act is required to be

submitted or made by electronic means.

(3) The suspension of a legal time as provided in this article

shall mean that, notwithstanding the provisions of the relevant revenue

Act or of any other law, that time shall be deemed to expire on the

twenty-eighth (28 th ) day following the period of closure.

€0.27