How to Object to an Administrative Penalty Notice in Malta

General principle: written objection before further appeal

Malta's administrative and fiscal legislation follows a consistent pattern: a person who receives a notice of assessment, order or administrative penalty and disputes it must first raise a formal, written notice of objection with the issuing authority, stating precisely the grounds of objection, before any right of appeal to a tribunal or court arises.

This structure is illustrated, for example, by the objection procedure for tax assessments under the Income Tax Management Act, article 33 and the equivalent objection procedure for duty assessments under the Duty on Documents and Transfers Act, article 56. While these provisions concern tax and duty specifically, they reflect the general model that many administrative penalty regimes in Malta also follow: a preliminary objection to the authority, followed, if unsuccessful, by an appeal to a tribunal.

Because the specific statute, form and deadline applicable to a particular administrative fine (for example, a traffic contravention notice) depend on the law under which that particular penalty was imposed, readers should always check the notice itself and the relevant statute for the exact deadline and competent body, as these are not uniform across all administrative penalties in Malta.

Deadline and formal requirements

• Under the general tax objection model, a notice of objection must be made within thirty days from the date of service of the notice of assessment; see Income Tax Management Act, article 33 and, for duty matters, Duty on Documents and Transfers Act, article 56.
• The objection must be in writing and must state precisely the grounds on which the assessment or penalty is being contested.
• An extension of the deadline may be granted where the person was prevented from objecting in time owing to absence from Malta, sickness or other reasonable cause, as recognised under Income Tax Management Act, article 33 and Duty on Documents and Transfers Act, article 56.
• For an administrative penalty imposed under other legislation (such as a traffic fine), the precise deadline, form and competent authority will be set out in the specific statute or regulations governing that penalty and must be verified directly, as the passages relied on here do not extend to every category of minor administrative offence.

Effect of lodging an objection

Lodging a valid notice of objection does not necessarily extinguish the obligation to pay amounts that are not in dispute. In the tax context, for example, the tax not in dispute must still be paid, as provided in Income Tax Management Act, article 33.

Where a notice of objection has been given, the disputed amount may be kept in abeyance pending determination of the objection, under Income Tax Management Act, article 41.

If no valid objection or appeal is lodged within the applicable time limit, the assessment or penalty becomes final and conclusive, as stated in Income Tax Management Act, article 38 and, for duty, Duty on Documents and Transfers Act, article 60. The same logic underlies most administrative penalty regimes: failing to object within time will normally render the fine final and enforceable.

What happens after the objection is lodged

• The authority reviews the objection and may revise, confirm or amend the assessment or penalty.
• If the person objecting and the authority agree on the amount due, the assessment is amended accordingly and a revised notice is served, as illustrated in Duty on Documents and Transfers Act, article 56.
• If no agreement is reached, the authority issues a formal notice of its refusal to amend the assessment or penalty, opening the way to a further appeal to the competent tribunal, as under Duty on Documents and Transfers Act, article 58 or, in the tax context, the further stages following Income Tax Management Act, article 33.
• Any subsequent appeal to a tribunal or court is generally subject to further short deadlines and its own procedural rules, which must be checked in the specific statute applicable to the penalty in question.

Template: Notice of Objection to an Administrative Penalty Notice

To: [Name of the issuing authority/department]
[Address of the authority]

Date: [date]

Re: Notice of Objection to Administrative Penalty Notice No. [reference number], dated [date of notice], served on [date of service]

I, the undersigned, [full name], holder of Identity Card/Passport No. [ID number], residing at [address], hereby give notice of objection to the above-mentioned administrative penalty notice, issued against me in the amount of [amount] EUR, in respect of the alleged offence described as [brief description of alleged offence, date, place].

Grounds of objection:
1. [First ground, e.g. factual dispute - describe precisely]
2. [Second ground, e.g. procedural irregularity, incorrect identification of vehicle/person, lack of proper service, etc.]
3. [Further grounds, if any]

Supporting documents enclosed:
- [List of documents, e.g. photographs, correspondence, proof of address, witness statements]

I respectfully request that the above-mentioned authority review and revise the said administrative penalty notice in light of the grounds set out above, and that the penalty be cancelled or reduced accordingly.

I reserve all my rights, including the right to appeal to the competent tribunal should this objection not be accepted in whole or in part.

Yours faithfully,

[Signature]
[Full name]
[Contact telephone number]
[Contact email address]

Adapt the recipient authority, reference details and grounds of objection to the specific penalty notice received, and verify the applicable deadline and correct addressee in the statute or notice governing that particular type of fine before submission.

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This template is based on the Malta legislation in the Europaius corpus. Verify the current wording before use; this does not constitute legal advice. Legal Advisor · Europaius MT