Value Added Tax Act (Cap. 406), article 35

Official PDF on legislation.mt

35. The power to make an assessment includes the power to make an additional or a revised assessment within the same time limits and subject to the same pr ovisions applicable to an orig inal assessment: provided that the Commissioner may not reopen any matter that has been decided on appeal. 30 CAP. 406.] VALUE ADDED TAX Presumption as to amounts shown in assessments. Substituted by: X. 2003.19.

← Art. 34 Art. 36 →

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Text read from the consolidated PDF published by Legislation Malta. Tables, figures and marginal notes may be incomplete or out of place: the official PDF is authoritative. General information, not legal, tax or accounting advice.