REDUCTION OF ADDITIONAL TAX 
(DEFAULT IN FURNISHING RETURN) [ S.L.123.69 1
SUBSIDIARY LEGISLATION 123.69
REDUCTION OF ADDITIONAL TAX
(DEFAULT IN FURNISHING RETURN) RULES
1st January, 2003
 LEGAL NOTICE 127 of 2003.
Title and 
commencement.
1. (1) The title of these Rules is the Deduction of Additional
Tax (Default in Furnishing Return) Rules.
(2) These rules shall apply in respect of the year of assessment
commencing on the 1st January, 2003 and subsequent years of
assessment.
Interpretation.
Cap. 123.
"additional tax" means the additional tax chargeable in
accordance with the provisions of article 56(12)( c ) of the Act and
the provisions of the Schedule in respect of a default in furnishing a
return;
''Schedule'' means the Schedule to the Act.
Certain powers of 
the Commissioner.
3. The Commissioner may remit such part or all of the
additional tax otherwise due in accordance with the provisions of
the Schedule, as he may deem fit, provided that:
( a ) the Commissioner may impose as a condition for any
such remission the requirement that the person
concerned shall not make another default in furnishing
his return within such period as the Commissioner may
establish, as well as such other conditions as he may
deem fit;
( b ) should any condition imposed by the Commissioner in
accordance with the provisions of paragraph ( a ) be
infringed by the person concerned, any reduction of
additional tax granted by the Commissioner in addition
to the reductions contemplated by the other provisions
of these rules shall be forfeited;
( c ) if forfeiture is so due, under the provisions of
paragraph ( b ), any additional reduction made under the
provisions of this rule shall be deemed to have been a
suspension of liability to the said additional tax, and
not the cancellation of the relevant additional tax;
( d ) the Commissioner shall communicate in writing to the
person concerned any condition imposed under
paragraph ( b ), the consequences of infringement of
any such condition and, if such is the case, the fact that
forfeiture has been incurred.
Appeals.
of these rules shall not be questioned in any appeal.
