Cap. 372 Art. 46Payment of tax by persons about to leave Malta.

(1) If in any particular case, the Commissioner has reason to believe that a person who has been assessed to tax may leave

Malta before such tax becomes payable under the provisions of the

Income Tax Acts without having paid such tax, he may by notice in writing to such person demand payment of such tax within a time to be limited in such notice. Such tax shall thereupon be payable at the expiration of the time so limited and shall in default of payment, unless security for payment thereof be given to the satisfaction of the Commissioner, be recovered forthwith in the manner provided by article 44.

(2) If in any particular case, the Commissioner has reason to believe that tax upon any chargeable income may not eventually be recovered, he may at any time and as the case may require -

(a) forthwith by notice in writing require any person to make a return and to furnish particulars of any such income within a time to be specified in such notice;

(b) make an assessment upon such person in the amount of the income returned or, if default is made in making such return or the Commissioner is dissatisfied with such return, in such amount as the Commissioner may think reasonable;

(c) by notice in writing to the person assessed require that security for the payment of the tax assessed be forthwith given to his satisfaction.

(3) Notice of any assessment made in accordance with the provisions of sub-article (2) shall be given to the person assessed, and any tax so assessed (in accordance with the provisions of sub-article (2)) shall be payable on demand made in writing under the hand of the Commissioner and shall in default of payment, unless security for the payment thereof be given to the satisfaction of the Commissioner, be recoverable forthwith in the manner provided by article 47.

(4) Any person who has paid the tax in accordance with a demand made by the Commissioner or who has given security for such payment under sub-article (2) shall have the rights of objection and appeal conferred by articles 33, 35 and 37 and the amount paid by him shall be adjusted in accordance with the result of any such objection or appeal.

(5) The provisions of sub-article (2) shall not affect the powers conferred upon the Commissioner by articles 30 and 31.