Value Added Tax Act (Cap. 406), article 73

73. (1) Every notice to be served on a person by the Commissioner under this Act shall be signed by the Commissioner or by any person authorised by the Commissioner and every such not ice shall be valid if the signature is printed, stamped or written thereon: Provided that any notice given electronically by the Commissioner shall not be required to be signed and shall be va lid if it is: (a) made available to that person through the web portal designated by the Commissi oner for that purpose; or (b) given to that person from any electronic address belonging to the Commissioner, including generic electronic addresses, or belonging to a person authorised by the Commissioner. (2) Any notice required to be given to a person under this Act by the Commissioner or any other person authorised by the Commissioner may be served either personally, electronically or by being sent by post. A notice shall be deemed served where: (a) it is sent by registered post, as evidenced by proof that the notice was properly addr essed and shall be deemed to have been served in the case of an address in Malta not later than the third day subsequent to the day when it was posted, and in the case of an address outside Malta on the day subsequent to that on which the notice would have been recei ved in the ordinary course by registered post; (b) it is sent electronically to an electronic address provided by that person, or on behalf of that person, to the Commissioner through the web portal designated by the Commissioner for that purpose; or (c) it is made available to that person through the web portal designated by the Commissioner for that VALUE ADDED TAX [CAP. 406. 49 purpose: Provided that where such notice is not served on a person because that person could not be found or for other reasons attributable to that person and the Commissioner publishes a notice in the Gazette and in o n e ( 1 ) o r m o r e d a i l y n e w s p a p e r s , o r t h e Commissioner makes a not ice publicly available on the web portal designated by the Commissioner for such purpose, stating that a notice has been made and inviting that person to collect it as and where directed by the Commissioner, then such notice shall also be deemed to have been duly notified on the date of such publication on that web portal: Provided further that a cheque or draft posted by the Commissioner shall be deemed to be a payment for the amount thereof made on t he date indicated on that cheque or draft. (3) For the purposes of sub-ar ticle (2), a notice sent by registered post shall be deemed t o have been properly addressed if it has been addressed to any known business or private address of a person. (4) The Commissioner may publish on the web portal designated by the Commissioner for this purpose the closing times of the o ffices of the Commissioner and any period established in, or under this A ct for the furnishing, delivery or service of a return, notice or othe r document to the Commissioner or for any payment to the Commissioner and such period shall be deemed to expire at the closing time of the las t day of such period: Provided that this sub-article shall not apply to any return, notice, other document or payment made electronically through t he means designated for such purpose by the Commissioner. Cap. 252. (5) When the date on which any return, notice or other document is to be furnished, delivered or se rved or deemed to be served or on which a payment is to be made in terms of any provision of this Act falls, were it not for the provisions of this sub-article, on a Saturday or a Sunday, or on a national day or a public holiday as established in the National Holidays and other Public Holidays Act , such date shall be deemed to fall on the first working day, other than a Saturday, following the said Saturday, Sunday, national day or public holiday. General anti-abuse provision. Substituted by: XIII.2024.43.