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https://www.um.edu.mt/library/oar/handle/123456789/61179
Title: | Best of judgment assessments under the Income Tax Act, 1948 |
Authors: | Fiott, Antoine |
Keywords: | Income tax -- Law and legislation -- Malta Malta. Commissioner for Revenue Taxpayer compliance -- Malta |
Issue Date: | 1981 |
Citation: | Fiott, A. (1981). Best of judgment assessments under the Income Tax Act, 1948 (Master's dissertation). |
Abstract: | One of the main functions of the Commissioner of Inland Revenue under the Income Tax Act, 1948 is to assess the tax payable by every person known to be liable to tax. In order to make an assessment the Commissioner has first to establish the income of the assessee and for this purpose he is empowered to require from any person “a return of income together with and containing such particulars, statements, accounts or other documents as may be necessary to enable such person's income and allowable deductions to be readily ascertained”. Any person who is chargeable with tax and who is not served with a notice requiring him to furnish a return of his income is bound to inform the Commissioner accordingly. |
Description: | LL.D. |
URI: | https://www.um.edu.mt/library/oar/handle/123456789/61179 |
Appears in Collections: | Dissertations - FacLaw - 1958-2009 |
Files in This Item:
File | Description | Size | Format | |
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Fiott_Antoine_BEST OF JUDGMENT ASSESSMENTS UNDER THE INCOME TAX ACT, 1948.pdf Restricted Access | 6.34 MB | Adobe PDF | View/Open Request a copy |
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