The assessment section in the Inland Revenue Department (income tax)

Abstract

Most of the activities of the Inland Revenue Department are in the form of applying the law relating to the imposition of taxes and the collection of revenue. The authority to assess and collect income tax in the Maltese Islands is derived from the Income Tax Act. To the Commissioner of Inland Revenue was entrusted the task of managing the Act. Thus, he was given the authority to assess and collect Income Tax. The powers conferred and the duties imposed by the Act upon the Commissioner of Inland Revenue may be performed by him personally or by any other officer under his control as delegated by him. Thus, the Inland Revenue Department was constituted by an Act of Parliament and started operating in August 1948 to assist the Commissioner in executing the task afforded him. In this dissertation, it is intended to discuss the question of the practical working of the Assessment Section of the Inland Revenue Department. Before doing this, the powers that the law has given to the person to whom it has entrusted the various steps in the process of determining income tax liabilities or the regulation of procedure have to be carefully reviewed. The Act enjoins the Commissioner to search for income wherever it is found. The income-tax assessment proceedings commence with the issue of a notice in writing. In fact, the Act empowers the Commissioner, by notice in writing, to require any person or body of persons to furnish him, within a reasonable time not being less than thirty days as may be specified in the notice a return of income and such particulars as may be required with respect to such income. [...]