Legal Notice 135 provides for an order for the suspension of certain time-frames and deadlines laid down in the income tax, duty and VAT Acts.
Legal Notice 135, published on 3 April 2020, provides for an order for the suspension of certain time-frames and deadlines laid down in the Income Tax Act, the Income Tax Management Act, the Duty on Documents and Transfers Act and the Value Added Tax Act. The suspension has been made through the Public Health Act and will be applicable with effect from when the order comes into force. The suspension covers:
the institution, execution or continuation of any judicial action for the collection of tax, additional tax, administrative penalty or interest, or for the prosecution or request for the prosecution of any criminal offence.
This means that there will be a freezing period for legal times that commence before the order is in force or would have commenced during the time when the order remains in force.
Such suspension does not apply for submissions and payments required to be made by electronic means.
The time-frames affected by such suspension shall be deemed to expire on the 28th day following the period of forced closure.
Should you have any queries or wish to discuss further, please send an email to email@example.com.
The information contained herein is of a general nature and is not intended to address the circumstances of any particular individual or entity. Although we endeavour to provide accurate and timely information, there can be no guarantee that such information is accurate as of the date it is received or that it will continue to be accurate in the future. No one should act on such information without appropriate professional advice after a thorough examination of the particular situation.
© 2021 KPMG, a Maltese civil partnership and a member firm of the KPMG global organisation of independent member firms affiliated with KPMG International Limited, a private English company limited by guarantee. All rights reserved.
For more detail about the structure of the KPMG global organization please visit https://home.kpmg/governance.