An executive title promotes enforcements. On tax matters, an executive title is legal proof by which a creditor, in this case, the Commissioner for Revenue, can present to proceed with the implementation of such claim. In other words, it is a document which proves a fact that indicates that a tax debt is due and cannot be challenged. To note, the issuing of tax assessments and the collection of tax and penalties/interest thereon fall under the function of the Office of the Commissioner for Revenue.
The Income Tax Management Act from the laws of Malta gives the Commissioner for Revenue the right to obtain an executive title against anyone who fails to settle their taxes. In other words, when tax returns and VAT returns are not submitted and the tax due is not paid to the tax department or the VAT department, within the Office of the Commissioner for Revenue, the individual or the business become in default of their tax obligations. Therefore, the Government’s Commissioner for Revenue can initiate legal proceedings and present the individual or business with an executive title by means of a judicial letter. This is an enforcement done by the Government of Malta to combat tax evasion. Tax avoidance and tax evasion threaten government revenues, and ultimately the sums due by various individuals and businesses run into millions of euros. This type of enforcement has become a very regular implementation in the most recent times.
As we explain in further details in our web page ضريبة القيمة المضافة وضريبة الاستدعاء, these notifications are Court Orders, and normally amounts needs to be settled within a few days from the notification date. Should this happen, however an appeal can be officially sent to the tax commissioner by means of a legal letter, indicating objections to the executive title and willingness to regularise the tax position. Therefore, it is important to understand that any person can contest such executive title.
Sciberras Advocates can assist with non-filed VAT and tax returns and challenge any VAT summons and tax intimations by becoming your legal and tax representatives, dealing directly with the tax department lawyers and the courts to contest executive titles issued.
هذا المقال لأغراض إعلامية فقط ولا ينبغي اعتباره استشارة قانونية.
بقلم: السيدة شارلين سكيبرس، بكالوريوس (مع مرتبة الشرف)، كاتبة ضيفة، وهي متخصصة في التسويق وإدارة الأعمال مع تركيز خاص على الشؤون المؤسسية والمحاسبية والقانونية.
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