S.L. 406.11 Art. 5Decisions.

(1) Decisions concerning applications for refund shall be given within six months from the date when the applications, accompanied by all the necessary documents required under these regulations for the examination of the application, are received by the Commissioner. Refunds shall be made before the end of this period, at the applicant’s request, either in Malta or in the country where he is established. In the latter case, the bank charges for the transfer shall be payable by the applicant.

(2) The Commissioner shall state the ground for refusal of an application. Appeals against such refusal may be made to the Administrative Review Tribunal in Malta, subject to the same conditions as to form and time limits as those governing claims for refund made by taxable persons established in Malta.