S.L. 123.219 · Tax Treatment Of Highly Skilled (S.L. 123.219)
S.L. 123.219 Art. 5Application for eligibility.
(1) An application for a formal determination relating to eligibility under these rules and article 56(21) of the Act shall be made on such form or in such manner as the competent authority, in agreement with the Commissioner, may require and shall contain the information and documents therein requested:
Provided that such an application may be made between st st 1 January 2026 and 31 December 2035:
Provided further that no such application may be accepted st by any competent authority after 31 December 2036.
(2) Such application shall be submitted to the relevant competent authority which shall process the application and issue a formal determination of eligibility under these rules and article 56(21) of the Act or a refusal of the application, as the case may be, within a period of ninety (90) days from receipt of the said application in such manner as the Commissioner shall determine.
(3) For the purpose of processing an application under these rules, the said competent authority may require the applicant to produce, within the time indicated by the competent authority in that request, such further information and documents as they may consider necessary, including certifications and declarations of the employer of that individual. Where such a request is made, the period of ninety (90) days referred to in sub-rule (2) shall commence to run from the date of receipt of the information requested.
(4) If an individual fails, without any valid reason, to fully comply with any request made by the competent authority under the provisions of sub-rule (3) within the time indicated, the competent authority shall refuse the application and inform the Commissioner of such refusal.
(5) Within the period referred to in sub-rule (2) or (3), as the case may be, the competent authority shall inform the Commissioner of such determination or refusal. The Commissioner shall endorse such determination or refusal and inform the applicant accordingly, in such manner as the Commissioner shall determine.
(6) The competent authority shall, on an annual basis, send a list of applications received and their status to the Commissioner.
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- S.L. 123.219 Art. 56