Cap. 372 Art. 47Suit for tax by Commissioner.

(1) Tax may be sued for and recovered, as the case may require, in the Civil Court, First Hall, or in the Court of Magistrates

(Malta) in its civil jurisdiction or in the Court of Magistrates

(Gozo), also in its civil jurisdiction by the Commissioner in his official name with full costs of suit from the person charged therewith, from the person by whom it is payable or from the person responsible for its deduction as a debt.

(2) Save as otherwise expressly provided in the Income Tax Acts and saving in particular the provisions article 30(5) and of article 31(7), action for the payment of tax, additional tax, interest or any penalty may be taken during any time from the date on which it becomes due and payable up to eight years from that date or, where an assessment in respect thereof has been made, from the date on which that assessment becomes final and conclusive.

(3) The running of the period referred to in sub-article (2) shall be interrupted by a demand note served through registered post by the Commissioner or by any judicial act filed by the Commissioner before the expiration of such period demanding the payment of the amount claimed.

(4) Where the action referred to in sub-articles (2) and (3) has not been taken within the time specified therein, and such time expires on or before the 31st December 2003, then, notwithstanding the provisions of the said sub-articles, action for the payment of the said tax, additional tax, interest or penalty may be taken until the 31st December 2005.