| 6/1/2009 |
Bil-Malti
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| Board of Special Commissioners - Cases |
| Case No. 14/50 |
Decided: 25 September, 1950 |
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The jurisdiction of the Board regarding a non-resident's claim for personal deductions in the absence of prescribed rules - articles 22(1) and 23(1) now repealed, of the Income Tax Act; refund of tax already paid, article 67(1) now 48, Income Tax Management Act
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Appellant, a non-resident, felt he was entitled to the personal allowances in respect of his wife and five children. He claimed: (a) that the assessment should be raised only after the rules contemplated in article 23(1) were issued; (b) that he ought to be allowed the personal allowances provided by article 22(1); (c) if the Board rejected his first two claims, a refund of the tax that had been paid in respect of his parents' assets.
The Board held that it had been appointed to apply the provisions of the Income Tax Act as they stand and it had no power to order the Commissioner to suspend an assessment of a non-resident taxpayer until a set of regulations were set to apply in his situation.
Regarding the second claim, the Board held that the Act allowed only Maltese residents to benefit from personal deductions. No regulations had yet been issued regarding the personal deductions that could be made against a non-resident's income.
The Board also rejected appellant's claim for a refund since article 67(1) provided for the circumstances in which such refund could be effected.
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