Income Tax Management Act (Cap. 372), article 33

33. (1) The Commissioner shall cause to be served personally on or sent by registered post t o each person assessed to tax a notice addressed to him at his usual p lace of abode or business, stati ng the amount of his chargeable income and the amount of tax payable b y him and informing him of his rights under the provisions of sub - article (2). (2) If any person disputes the assessment he may apply to the Commissioner, by notice of objection in writing, to review and to revise the assessment made upon him. Such application shall sta te precisely the grounds of his objection to the assessment and sh all be made within thirty days from the date of the service of the notice of assessment: Provided that the Commissioner, upon being satisfied that owing to absence from Malta, sickness or other reasonable cause , the person disputing the assessment was prevented from making t he application within such period, shall extend the period as may be reasonable in the circumstances: Provided also that no such notice may be validly entered against any asse ssment unless - (a) the return for the respec tive year of assessment has been filed in terms of articles 10 and 11 before the notice is given to the Commissioner; Cap. 123. (b) the tax not in dispute for the said year of assessment has been paid in full before the time limit set out in article 42(1) where the main income of the person for the year immediately pr eceding the said year of assessment is derived from sources other than those falling under article 4(1)( b) and ( d) of the Income Tax Act which are subject to deduction of tax under the PAYE rules: Provided further that wher e any person has already delivered any notice under this article against any assessment and such assessment is still not final and conclusive in terms of a rticle 38 he shall comply with the preceding proviso hereto by the 28t h June, 1996, otherwise the notice given will be rejected and the assessment objected to will become final and conclusive on such date. (3) On receipt of the notice of objection referred to in sub- article (2), the Commissioner may require the person giving the notice of objection to furnish such particulars or information as the Commissioner may deem necessary with respect to the income of the person assessed and to produce all books or other documents in his custody or under his control relating to such income, and m ay summon any person who, he thinks, is able to give evidence respecting the assessment to attend before him and produce all books or other documents in his custody or under his control an d 36 CAP. 372.] INCOME TAX MANAGEMENT may examine such perso n on oath or otherwise: Provided that the clerk, age nt, employee or other person confidentially employed in the affairs of the person to be char ged and the parents, spouse or children of such person shall not be examined except on the request o f the assessee: Provided further that except at the request of the assessee, no person shall be examined in relation to any information concerning the assessee in respect of which the said person is under the duty of prof essional secrecy. (4) In the event of any person assessed, who has objected to an assessment made upon him, agreei ng with the Commissioner as to the amount at which he is liable to be assessed, the assessment shall be amended accordingly, and notice of the tax payable shall be served upon such person. (5) If no agreement is reach e d t h e C o m m i s s i o n e r s h a l l determine the tax by order in writing: Provided always that in the event of any person who, under the provisions of sub-article (2), has applied to the Commissio ner for a revision of the assessment made upon him, failing to agre e with the Commissioner as to the amount at which he is liable to be assessed, his right of appeal under the provisions of this Act, against the assessment made upon him, shall remain unimpaired. PART VI Appeals Administrative Review Tribunal. Substituted by: L.N. 336 of 2010. Amended by: L.N. 390 of 2010; VII.2018.60. Cap. 490.