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.
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