APPEALS (BOARD OF SPECIAL COMMISSIONERS) ġ S.L.372.06 1
SUBSIDIARY LEGISLATION 372.06
APPEALS (BOARD OF SPECIAL 
COMMISSIONERS) RULES
25th November, 1994
 LEGAL NOTICE 173 of 1994.
Title.
Commissioners) Rules.
Interpretation.
Cap. 372.
2. In these rules, "the Act" means the Income Tax
Management Act.
Convening of 
Board.
3. The Board shall be convened by the Chairman as from time
to time required.
Abstention by and 
challenge of 
members.
Cap. 12.
4. (1) The Chairman and any member of the Board may
abstain from sitting or may be challenged for any of the causes
mentioned in article 734 of the Code of Organization and Civil
Procedure.
(2) Any question regarding a cause of abstention or challenge,
and any question regarding procedure, shall be decided by the
Chairman of the Board.
Decisions by 
Board.
5. (1) Save as otherwise provided in these rules, the decisions
of the Board shall be taken by a majority vote.
(2) The decisions of the Board shall be in writing and shall be
signed by the Chairman, and the original shall be kept in the
registry of the Board together with the complete record of the
proceedings of each appeal.
Secretary to the 
Board.
6. (1) The Minister shall appoint a Secretary to the Board and
such other officers as may be necessary from time to time and shall
determine their duties.
Cap. 12.
(2) The Secretary of the Board shall have,  mutatis mutandis ,
all such powers and duties as are by the Code of Organization and
Civil Procedure vested in or imposed on the Registrar of Courts.
Evidence and 
proof.
7. For the purpose of -
( a ) the hearing and examination of evidence and of
enforcing the attendance of witnesses;
( b ) the production of books and other documentary
evidence;
( c ) the appointment of legal or technical referees,
Cap. 12.
Organization and Civil Procedure in the Civil Court, First Hall and
it shall,  mutatis mutandis , be regulated by the appropriate rules
therein set out:
Provided that -
(i) the clerk, agent, servant or other person
2 ġ S.L.372.06 APPEALS (BOARD OF SPECIAL COMMISSIONERS)
confidentially employed in the affairs of the
appellant and the parents, spouse or children of
such appellant, shall not be called to give
evidence or to be examined except on the
request of the appellant;
(ii) any person, other than the Commissioner who
has or has had any official duty, or is or has been
employed, in the administration of the Act, shall
not be called to give evidence or to be examined
in connection with any official matter
concerning the assessment under appeal except
on the request of the Commissioner.
Order at sittings of 
the Board.
Cap. 12.
8. For the purpose of keeping good order during the hearing
of appeals, the Board shall be vested with all such powers as are
vested by the Code of Organization and Civil Procedure in the
Court of Magistrates (Malta).
Place of sittings 
and registry of the 
Board.
9. (1) The Board shall hold its sittings in any place which
may from time to time be decided upon by the Minister responsible
for finance and its locality shall be duly published by notice in the
Gazette.
(2) The records relating to the proceedings of the Board shall
be kept in the registry of the Board which shall be located at a place
determined and notified as aforesaid.
Signing and 
service of notices, 
etc.
10. (1) Any notice, warrant or order issued by the Board shall
be signed by the Chairman and counter-signed by the Secretary of
the Board.
(2) The provisions of article 29 of the Act shall apply to the
service of notices, warrants or orders issued by the Board.
Appeals to the 
Board.
11. (1) An appeal shall be made by an application in Form A
set out in the Schedule, and shall be signed by the appellant or his
agent.
(2) The application of appeal shall be drawn up and filed with
the Secretary of the Board in duplicate, one copy of which shall be
served through the Secretary on the Commissioner.
(3) The Board may, at any time, allow any amendment to be
made in the application for the purpose of making it clearer:
Provided that the Board shall not take cognizance of any
grounds other than those submitted in the notice of objection or in
any other document produced before the assessment is determined
by the Commissioner.
Reply by the 
Commissioner.
12. When an application of appeal is served on the
Commissioner, he shall, not later than eight days after the date of
service, file with the Secretary of the Board a reply in duplicate
stating his reasons for contesting the application, one copy of
which shall be served on the appellant.
Hearing of appeals. 13. (1) As soon as may be after the filing of the reply by the
Commissioner, or, in default, after the lapse of the time allowed for
such filing, the Board shall appoint a day for the hearing of the
APPEALS (BOARD OF SPECIAL COMMISSIONERS) ġ S.L.372.06 3
appeal.
(2) Notice of the day and time appointed for the hearing of the
appeal shall be given to the appellant and to the Commissioner in
Form B set out in the Schedule.
(3) The appellant or his agent may be assisted during the
hearing of the appeal by a legal practitioner or by an accountant.
(4) The notice to be given to any person to appear before the
Board to give evidence and/or to produce books or other documents
shall be in the Form C set out in the Schedule.
Fees and costs.
with proceedings before it except travelling expenses, if any,
incurred for service.
Cap. 12.
(2) The fee payable to any member of the legal profession
assisting an appellant or his agent before the Board shall be taxed
on the amount of tax in contestation in accordance with Tariff E of
Schedule A annexed to the Code of Organization and Civil
Procedure and the fee payable to any referee appointed under the
provisions of rule 7 shall be taxed in accordance with Tariff G of
the said Schedule A.
(3) The costs of the proceedings shall be borne by the parties,
or by any of them, as the Board may direct.
(4) Neither of the parties can recover from the other in
connection with proceedings before the Board any amount in
respect of costs in excess of fees taxed in accordance with these
rules.
Procedure.
Board shall regulate its own procedure.
4 ġ S.L.372.06 APPEALS (BOARD OF SPECIAL COMMISSIONERS)
SCHEDULE
FORM A
Rule 11(1)
I.T. Reg. No. ........................
INCOME TAX MANAGEMENT ACT
APPLICATION OF APPEAL TO THE BOARD OF SPECIAL COMMISSIONERS
(Article 35)
Name and address of appellant
and of his agent, if any:
To the Secretary of the Board of Special Commissioners.
The appellant submits:
That by Notice of Assessment dated the ........... issued by the Commissioner
of Inland Revenue (hereinafter referred to as "the Commissioner"), the appellant has
been informed that the amount of income tax payable by ................................ for the
year(s) of assessment .................... is Lm ....................... .
That by Notice of Objection dated the ................ the appellant applied to the
Commissioner for a revision of the said assessments on the following grounds:
..............................................................................................................................
That by Notice of Refusal dated the .................. the Commissioner informed
the appellant that he refused to amend the said assessment(s), as desired and that the
tax payable by ................................. is Lm ................. .
That the grounds upon which the Commissioner gave his refusal are as
shown in a decision, copy of which is annexed hereto;
That the amount of the tax which is not in dispute is Lm ................... and the
appellant has already paid this amount as requested by the Commissioner in the
decision annexed hereto - which payment was made as follows:
*...............................................................................................................................
................................................................................................................................ .
That, in the submission of appellant, the said grounds are not valid for the
following reasons:
Wherefore, the appellant submits that the aforesaid assessments be amended
in the following sense, viz:
................................................................................................................................ .
................................................................................................................................ .
......................................................
Signature of the appellant or of his agent
Filed by ................................................. on the ............................. .
..................................
Secretary of the Board
of Special Commissioners
* Insert here deductions at source, and payments of provisional and settlement tax,
with an indication of dates and receipts numbers, as applicable.
APPEALS (BOARD OF SPECIAL COMMISSIONERS) ġ S.L.372.06 5
FORM B
Rule 13(2)
I.T. Reg. No. ....................
INCOME TAX MANAGEMENT ACT
NOTICE OF THE DAY AND TIME FOR THE HEARING OF AN APPEAL 
BEFORE THE BOARD OF SPECIAL COMMISSIONERS
(Article 35(2))
To:
........................................................................................................................
I have to inform you that the Board of Special Commissioners will hear on ...........
the ....................................., ..................... at .................. the appeal entered by
................................ against the assessment(s) of income tax made upon ..................
for the year(s) of assessment ..............................
Date .........................
.............................................
Chairman of the Board
of Special Commissioners
.............................................
Secretary of the Board
of Special Commissioners
6 ġ S.L.372.06 APPEALS (BOARD OF SPECIAL COMMISSIONERS)
FORM C
Rule 13(4)
I.T. Reg. No. .....................
INCOME TAX MANAGEMENT ACT
NOTICE TO A PERSON TO GIVE EVIDENCE AND/OR TO PRODUCE BOOKS, 
ETC., BEFORE THE BOARD OF SPECIAL COMMISSIONERS
(Article 34(7))
To:
........................................................................................................................
You are hereby required to attend before the Board of Special Commissioners on
........................... the .........................., ................... at .................... in order to give
evidence in an appeal made by ........................................ concerning the assessment
of income tax made upon ............................. for the years(s) of assessment ..............
and/or to produce .....................................................................................................
being books or documents in your custody or under your control relating to the said
income.
Failure to attend as hereby required will expose you to the sanctions prescribed by
law.
Date .............................................
....................................
Chairman of the Board
of Special Commissioners
.....................................
Secretary of the Board
of Special Commissioners
