Legal Notice 135, published on 3 April 2020, provides for an order for the suspension of certain time-frames and deadlines laid down in the Income Tax Act, the Income Tax Management Act, the Duty on Documents and Transfers Act and the Value Added Tax Act. The suspension has been made through the Public Health Act and will be applicable with effect from when the order comes into force. The suspension covers:
- All legal times, including
prescription periods and peremptory periods imposed under the said
Acts or under any other law for:
- 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;
- the payment by the Commissioner for Revenue of any refund of tax;
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.
This means that there will be a freezing period for legal times that commence before the order is in force or would have commenced during the time when the order remains in force.
- In the event of a forced period of
closure of any revenue department by the Superintendent of Public
Health, any legal time that would expire during such forced period
of closure or during the period of 28 days following the period of
closure, for:
- the furnishing, delivery, filing or submission to the Commissioner for Revenue of any return, form, claim, objection, appeal, notice or information;
- the payment or remittance to the Commissioner for Revenue of any tax due by or collected or withheld by any person.
Such suspension does not apply for submissions and payments required to be made by electronic means.
The time-frames affected by such suspension shall be deemed to expire on the 28th day following the period of forced closure.
Should you have any queries or wish to discuss further, please send an email to covid@kpmg.com.mt.
Originally published 06 April 2020
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