Home | Databases | WorldLII | Search | Feedback Maltese Laws

Commissioner for Revenue Act (Cap. 517) Consolidated

COMMISSIONER FOR REVENUE [ CAP. 517. 1

CHAPTER 517

COMMISSIONER FOR REVENUE ACT

To make provision for the constitution of the office of Commissioner for

Revenue.

ACT XXII of 2011.

20th January, 2012*

1. The short title of this Act is the Commissioner for Revenue

Act.

2. In this Act, unless the context otherwise requires:

"the Com m i ssion er" mean s th e Com m i ssion er fo r R e venu e appointed under article 3;
"the Minister" means the Minister responsible for finance;
"the Permane n t Sec r e t ary" me ans the Permanent Se creta r y answerable to the Minister;
" r eve nue ac ts" means the In com e Ta x Act , the Income Ta x Management Act, the Duty on Documents and Transfers Act, the Monte di Pietà Act, the Goldsmiths and Silversmiths Ordinance, the Immovable Property (Acquisition by Non-Residents) Act, the Va l u e A d d e d Ta x Act , the Eco-Con t ribu ti on Act , the Cus t oms Ordinance, the Import Duties Act, the Excise D uty Act, and any regulations made thereunder;
"revenue departments" means the Inland Revenue Department, the Value Added Tax Department and the Department of Customs.

3. (1) There shall be a Commissioner for Revenue who shall be head of the revenue departments and who shall be appointed by the Prime Minister.

(2) The Commissioner shall be accountable to the Minister through the Permanent Secretary and, without prejudice to the provisions of the Public Administration Act, shall discharge his functions under sub-articles (3) and (6) in accordance with their lawful direction.
(3) On the coming into force of this Act and notwithstanding any other law, all functions vested in the Commissioner of Inland Rev e n u e, the Commissio n er of Va lu e A dded Ta x and the Comptroller of Customs under the revenue acts shall be transferred to and shall be exercised by the Commissioner.
(4) (a) The Commissioner may, with the concurrence in writing of the Minister, delegate any of the functions under this Act or under the revenue acts to any official of the revenue departments.
(b) Any delegation made under this sub-article shall be published by the Minister by order in the Gazette.

Short title. Interpretation.

Cap. 123. Cap. 372. Cap. 364. Cap. 269. Cap. 46. Cap. 246. Cap. 406. Cap. 473. Cap. 37. Cap. 337. Cap. 382.

Establishment of the Commissioner for Revenue.

Cap. 497.

*see article 1(2) of this Act as originally enacted, and Legal Notice 16 of 2012.

2 [ CAP. 517. COMMISSIONER FOR REVENUE

Cap. 497.

(c) Notwithstanding any other law, when an official has been delegated a function by the Commissioner under paragraph (a), he shall be accountable to the Permanent Secretary through the Commissioner.
(5) The Commissioner shall have the legal and judicial representation of the Government on all documents, judicial acts and actions relating to revenue collection and any other matter in wh ich t h e r e venu e d e part ment s h a ve an i n t e rest, un less such representation has been delegated in accordance with sub-article (4).
(6) The Commissioner shall be responsible for the organisational restructuring, supervision and overall administration of the revenue departments.
(7) In addition to the duties assigned to a head of department under article 18(1) of the Public Administration Act and under any revenue act, the Commissioner shall:
(a) when any of his functions have been delegated in terms of sub-article (4), provide direction to the person to whom such functions have been delegated;
(b) issue guidelines aimed at upholding and ensuring compliance with the directions given under paragraph (a);
(c) take measures to ensure coordination between the revenue departments and execute his functions under sub-article (6);
(d) assume overall responsibility for the management and restructuring of human resources within the revenue departments;
(e) advise the Minister on matters relating to the management and administration of the revenue departments;
(f) recommend amendments to the revenue acts; and
(g) perform such other functions as may from time to time be assigned to him by the Minister.

Power to make regulations.

4. The Minister may make regulations for the purpose of m a king an y delegati on und er thi s Act and for sti pulatin g the conditions under which such delegation is made and to give better effect to any of the provisions of t h is Act, and for the better enforcement thereof.