STQARRIJA MILL-UFFIĊĊJU TA' L-OMBUDSMAN DWAR ILMENTI RIGWARD IL-FINAL SETTLEMENT SYSTEM

Is-sistema ta' ħlas ta' taxxa tad-dħul magħrufa bħala Final Settlement System li d-Dipartiment tat-Taxxi Interni daħħal, teżi'i li l-ħlas tat-taxxa għas-sena bażika 1998 irid isir fil-pront, inkella taxpayerikollu jħallas l-imgħax fuq l-ammont dovut. Min għandu jieħu refund ta' taxxa li tħallset żejda għal snin qabel l-1998 mhemmx kumpens għall-imgħax mitluf sakemm isir il-ħlas mid-Dipartiment. Dan qed iwassal għal żieda qawwija fl-għadd ta' ilmenti lill-Uffiċċju ta' l-Ombudsman.

Il-ka'un ewlieni ta' dawn l-ilmenti huwa li l-ħlas lura dovut lit-taxpayers jitħallas minn vot speċifiku li għandu ammont ta' flus fiss u mhux minn dak li d-Dipartiment idaħħal mill-'bir tat-taxxa. L-Att dwar it-Taxxa tad-Dħul ma tippermettix li taxxa dovuta titnaqqas jew isir skont mill-ammont ta' ħlas li jkun sar żejjed fis-snin ta' qabel. Is-somma vvutata fil-budget biex minnha jsiru r-refunds mhix relatata ma' l-ammont li d-Dipartiment għandu jħallas f'refunds u mhemmx obbligu għall-ħlas ta' imgħax mitluf.

Din il-qagħda mhix 'usta għat-taxpayers u l-Gvern mhux su''ett għall-provvedimenti tal-Kodiċi Ċivili li f'każi fejn tnejn għandhom jagħtu lil xulxin, ammont ji'i skuntat mill-ieħor u titħallas biss id-differenza.

Sa minn Ġunju ta' l-1996 l-Ombudsman qabad il-problema ka'unata mit-tul ta' żmien li jittieħed biex isiru r-refunds kemm mad-Dipartiment tat-Taxxi Interni, kif ukoll mal-Ministeru tal-Finanzi. Is-su''ett 'ie wkoll trattat fir-Rapport Annwali ta' l-Ombudsman għas-snin 1996 u 1997. Wara l-għadd kbir ta' lmenti li daħlu wara li tnidiet il-Final Settlement System l-Ombudsman re'a' qabad il-kwistjoni mad-Dipartiment tat-Taxxi Interni u mal-Ministeru tal-Finanzi iżda ma ttieħdux xi miżuri effettivi biex ti'i rimedjata l-problema.

L-awtoritajiet konċernati jafu sew bil-problema u mhemmx aktar inizjattivi li jista' jieħu l-Ombudsman. Fiċ-ċirkostanzi, dawk li għandhom jieħdu ħlas lura ta' taxxa li tħallset żejda fis-snin imgħoddija u jridu informazzjoni fuq il-pożizzjoni tagħhom jistgħu jirrikorru għand it-taqsima Taxpayer Service, fi Block IV, Dipartiment tat-Taxxi Interni, Floriana (Freephone: 0800 7722 97; Tel: 2296 2575) għax inutli li jibqgħu jibagħtu l-ilmenti għand l-Ombudsman meta dan fiċ-ċirkostanzi ma jistax jgħinhom.

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STATEMENT BY THE OFFICE OF THE OMBUDSMAN REGARDING COMPLAINTS ON THE FINAL SETTLEMENT SYSTEM

The Final Settlement System introduced by the Department of Inland Revenue, requires taxpayers to settle income tax claims for 1998 promptly, otherwise they incur interest on the amount due. There is no commitment to effect refunds due to taxpayers for previous years with compensation for loss of interest. This has exacerbated the grievances of several taxpayers. The number of complaints on such an issue reaching the Ombudsman's Office has been increasing markedly.

The main cause of such complaints is that refunds of tax due to taxpayers are paid out of a specific expenditure vote with a fixed allocation and not out of revenue collected from tax payments. The Income Tax Act does not allow offsetting of tax claims from refunds due. The budget vote for refunds bears no relationship to the amount which the Department owes taxpayers and no interest is payable on refunds due for years prior to 1998.

This situation is unfair to taxpayers as Government is exempted from the provisions of the Civil Code which affords the right of set-offs in cases where there are mutual liabilities.

The problem caused by prolonged delays in effecting refunds was taken up by the Ombudsman with the Commissioner of Inland Revenue and the Ministry of Finance as far back as June 1996. The subject was also reported on in the Ombudsman Annual Reports to Parliament for the years 1996 and 1997. Following the rise in complaints after the introduction of the Final Settlement System the matter was again taken up with the Department of Inland Revenue and with the Ministry of Finance, but no effective measures have been taken to remedy the situation.

The authorities concerned are fully aware of the problem and no further initiatives by the Ombudsman on the matter are therefore called for. In the circumstances, taxpayers who are owed refunds of tax overpaid in previous years and need information on their position are advised to approach the Taxpayer Service Section, at Block IV of the Department of Inland Revenue, Floriana, (Freephone: 0800 7722 97 or Tel No:2296 2575) because the Ombudsman's Office is not in a position to take further measures to assist complainants.