Cap. 372 Art. 33Power of the Commissioner to revise assessment in case of objection.

(1) The Commissioner shall cause to be served personally on or sent by registered post to each person assessed to tax a notice addressed to him at his usual place of abode or business, stating the amount of his chargeable income and the amount of tax payable by 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 state precisely the grounds of his objection to the assessment and shall 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 the 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 assessment unless -

(a) the return for the respective year of assessment has been filed in terms of articles 10 and 11 before the notice is given to the Commissioner;

(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 preceding 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 where 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 article 38 he shall comply with the preceding proviso hereto by the 28th 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 may 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 and may examine such person on oath or otherwise:

Provided that the clerk, agent, employee or other person confidentially employed in the affairs of the person to be charged and the parents, spouse or children of such person shall not be examined except on the request of 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 professional secrecy.

(4) In the event of any person assessed, who has objected to an assessment made upon him, agreeing 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 reached the Commissioner shall 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 Commissioner for a revision of the assessment made upon him, failing to agree 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.