Remission of Interest Paid on Non-Payment of Tax
News    ·   04-11-2013

AUTHOR: Donald Vella

Through the introduction of these rules, the Commissioner for Revenue may, at his discretion, remit wholly or in part, any interest chargeable on any person for the non-payment of income tax, provided that he is satisfied that the tax due was not paid within the prescribed time period due to a reasonable cause. The fact that reliance was placed on any other person to perform any task does not constitute a reasonable cause for this purpose.

The use of the Commissioner’s discretion under these rules may not be questioned in any appeal. These rules do not entitle any person to claim any refund of any amount in respect of interest already paid to the Commissioner.

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