Revenue
Administration (Jersey) Law 2019
A LAW to make provision for the
administration of taxes and other charges under various enactments which raise
revenue for the States of Jersey and to rename the Comptroller of Taxes as the
Comptroller of Revenue.
Adopted by the
States 21st May 2019
Sanctioned
by Order of Her Majesty in Council 8th October 2019
Registered by the
Royal Court 18th October 2019
Coming
into force in accordance with
Article 31
THE
STATES,
subject to the sanction of Her Most Excellent Majesty in Council, have adopted
the following Law –
PART 1
opening
1 Interpretation
(1) In this Law –
“administration of the States” means –
(a) a
department established on behalf of the States; or
(b) a
body, office or unit of administration, established on behalf of the States (including
under an enactment);
“Assistant Comptroller” means an Assistant Comptroller
of Revenue;
“Comptroller” means the Comptroller of Revenue under
Article 2;
“Deputy Comptroller” means the Deputy Comptroller of Revenue
under Article 3;
“function” includes a power or a duty;
“GST Law” means the Goods and Services Tax (Jersey) Law 2007[1] including any enactment made
under that Law;
“Income Tax Law” means the Income Tax (Jersey) Law 1961[2] including any enactment made
under that Law;
“Land Transactions Tax Law” means the Taxation (Land Transactions) (Jersey) Law 2009[3] including any enactment made
under that Law;
“LTC contribution” has the
same meaning as in the Social
Security Law;
“Minister” means the Minister for Treasury and
Resources;
“officer” is construed in accordance with Article 3;
“public authority”
means –
(a) the
States Assembly;
(b) the States
Greffe;
(c) a
Minister;
(d) a
committee or other body established by a resolution of the States or by, or in
accordance with, standing orders of the States Assembly;
(e) an
administration of the States;
(f) a
Department referred to in Article 1 of the Departments of the Judiciary
and the Legislature (Jersey) Law 1965[4];
(g) the
States of Jersey Police Force;
(h) a
parish;
(i) to
the extent not included in paragraph (a) to (h) above, any
body (whether incorporated or unincorporated) –
(i) which
is in receipt of funding at least half of which is from the States in one or
more years,
(ii) which
carries out statutory functions,
(iii) which
is appointed, or whose officers are appointed, by a Minister,
(iv) which
appears to the States to exercise functions of a public nature, or
(v) which provides any
service under a contract made with any public authority described in paragraphs (a)
to (h), the provision of such service being a function of that authority;
“Revenue Laws” means any or all of the following as the
context requires –
(a) this
Law;
(b) the GST
Law;
(c) the Income Tax Law;
(d) the Land Transactions Law;
(e) the Taxation (Implementation) Law;
(f) the
Social Security Law;
“Social Security Law” means the Social Security (Jersey) Law 1974[5], including any enactment
made under that Law;
“States’ employee” has the meaning given by Article 2
of the Employment of States of
Jersey Employees (Jersey) Law 2005[6];
“Taxation (Implementation) Law” means the Taxation (Implementation) (Jersey) Law 2004[7], including any enactment
made under that Law.
(2) The States may, by
Regulations, amend the definition of “Revenue Laws”.
part 2
ADMINISTRATION
2 Comptroller
of Revenue
(1) An officer known as the
“Comptroller of Revenue” is responsible for –
(a) the
collection and administration of taxes and charges under, and in accordance
with, this Law, the Income Tax Law, the GST Law, and the Land Transactions Tax Law;
(b) the
collection and administration of LTC contributions under,
and in accordance with, this Law and the Social
Security Law as the agent for the Minister for
Social Security; and
(c) if so
authorized by the Minister, the functions of a competent authority under an
approved agreement or an approved obligation within the meaning of the Taxation (Implementation) Law.
(2) Notwithstanding paragraph (1),
the Agent of the Impôts is, to the extent that Articles 6(2),
69 and 70 of the GST Law, including Schedule 7 to that Law, provide for
GST on the importation of goods to be charged and payable as if it were customs
duty on those goods, responsible for the administration under the Customs and Excise (Jersey) Law 1999[8] of GST on the importation of
goods.
(3) LTC
contributions collected by the Comptroller must be remitted to the Minister for
Social Security.
(4) The Treasurer of the
States may give general directions to the Comptroller concerning the exercise
of the Comptroller’s functions.
(5) The Comptroller must
comply with any general directions given under paragraph (4) except to the
extent that compliance would undermine the operational independence of the
Comptroller.
(6) Except to the extent
provided for in this Article, the Comptroller must not be directed as to how
any function of the office of Comptroller is to be carried out.
(7) The States must ensure
that the Comptroller is provided with sufficient resources to carry out the
Comptroller’s functions.
3 Deputy
Comptroller, Assistant Comptroller and other persons
(1) Persons may be
appointed to assist the Comptroller in the exercise of the Comptroller’s
functions under any of the Revenue
Laws.
(2) In this Article, references
to “assisting” the Comptroller may include either or both of the
following as determined by the Comptroller –
(a) carrying
out the Comptroller’s functions on the Comptroller’s behalf; and
(b) carrying
out tasks of whatever nature which assist in the exercise of the
Comptroller’s functions, including assisting individuals in complying
with their obligations relating to the Comptroller’s functions under a
Revenue Law.
(3) Persons appointed under
paragraph (1) may include a Deputy Comptroller of Revenue and an Assistant
Comptroller of Revenue, each of whom must be a States’ employee.
(4) Subject to paragraph (3),
a person appointed under paragraph (1) may be –
(a) a
States’ employee; or
(b) any
other person authorized by the Comptroller.
(5) A person appointed
under paragraph (1) may be authorized by the Comptroller to assist the
Comptroller in relation to the Comptroller’s functions generally or, in
relation to such specific functions as he or she authorizes.
(6) Notwithstanding any
enactment to the contrary, an authorization under paragraph (5) need not be
in writing.
(7) A person appointed
under paragraph (1) is under the direction and control of the Comptroller
in relation to such assistance as the person is appointed to provide.
(8) The Comptroller is
solely responsible for determining what assistance may be provided by –
(a) persons
who are States’ employees but who are not employed by the States
exclusively for the purpose referred to in paragraph (1); or
(b) persons
who are not States’ employees.
(9) A person appointed
under paragraph (1) is referred to in this Law as an “officer”
and references to the “Comptroller” in a Revenue Law include such
an officer to the extent that the assistance provided by the officer is
relevant to the Comptroller’s functions under that Law.
4 Exercise
of functions of Comptroller in event of absence or vacancy in office
(1) In the event of the
absence from duty of the Comptroller either by reason of illness or for any
other cause, or in the event of a vacancy in the office of Comptroller, the functions
of the Comptroller under this Law must be exercised by the Deputy Comptroller,
and in the event of the absence from duty of both the Comptroller and the
Deputy Comptroller, the said functions must be exercised by the Assistant
Comptroller.
(2) If there is more than
one Assistant Comptroller, the Comptroller’s functions may be exercised
by one or more of the Assistants as may be determined by the Comptroller or
Deputy Comptroller, as the case may be or, where such determination is not
possible, as may be agreed between the Assistant Comptrollers.
5 Commissioners
of Appeal
(1) The Minister must appoint
up to 12 Commissioners of Appeal for a term not exceeding 3 years.
(2) An appointment under paragraph (1)
can be renewed provided that the total aggregate period of appointment for each
Commissioner does not exceed 9 years.
(3) The Commissioners of
Appeal must be chosen from residents of Jersey with experience in financial
matters, who are not engaged in any trade, business or profession which is of such
a nature as would cause their appointment to be objected to by competitors in
similar trades, businesses or professions carried on in Jersey.
(4) For the purpose of
hearing appeals from decisions of the Comptroller under a Revenue Law, where
provision for such an appeal is made in that Law, a Commission of Appeal must be
constituted, consisting of any 3 Commissioners of Appeal.
(5) A Commission of Appeal has
power to obtain expert advice in cases in which it considers it to be necessary
for the purpose of making a determination, and the Minister must defray any
expenses so incurred.
(6) The Minister may
appoint a clerk and deputy clerk to the Commissioners of Appeal, and must determine
the remuneration and the conditions of each appointment.
6 Oath
of office
(1) The Comptroller, Deputy
Comptroller, Assistant Comptroller and each Commissioner of Appeal must, before
he or she begins to act in that office, take oath before the Royal Court in the
form set out in Schedule 1 appropriate to the office to which he or she
has been appointed.
(2) Every person appointed
to carry out the audit of the accounts of the Comptroller must, before he or
she begins to carry out that function, take oath before the Royal Court in the
form set out in Schedule 1 appropriate to that appointment.
(3) A person appointed under
Article 3(1) who is not required to take an oath under paragraph (1)
or (2) must, if the Comptroller so determines, take oath before the Royal Court
in the form set out in Schedule 1 appropriate to that appointment before
he or she begins to carry out the functions for which he or she has been
appointed.
7 Audit
(1) For the purposes of
audit, the Comptroller may place all books, documents and information at the
disposal of –
(a) the
Comptroller and Auditor General; and
(b) every
person (“auditor”) appointed to carry out the audit of the accounts
of the Comptroller,
that the Comptroller and Auditor General, or auditor may require.
(2) For the purpose of
deciding whether to exercise functions under paragraph (1), the
Comptroller must take into account any provision relating to confidentiality in
any approved agreement or approved obligation within the meaning of the Taxation (Implementation) Law or in
Regulations made under that Law relating to an approved agreement or an
approved obligation.
part 3
disclosure and use of information
8 General
prohibition and exceptions
(1) Subject to the
following provisions of this Article, information which is obtained under or
for the purposes of a Revenue Law must not be disclosed or otherwise used by
any person other than for the purpose for which it was obtained.
(2) Notwithstanding any
enactment to the contrary, paragraph (1) does not apply to a disclosure or
other use –
(a) which –
(i) is
made for a purpose of any of the Revenue Laws, and
(ii) does
not contravene any restriction imposed by the Comptroller;
(b) which
is made for the purpose of any civil proceedings (whether or not in Jersey), including
any investigation as to whether to institute any civil proceedings, relating to
a matter in respect of which the Comptroller has functions under a Revenue Law;
(c) which
is made for the purpose of investigating whether or not an offence has been
committed (whether or not in Jersey and whether or not under a Revenue Law), or
for the institution of, or otherwise for the purpose of, any criminal
proceedings (whether or not in Jersey and whether or not under a Revenue Law);
(d) which
is made in pursuance of an order of a court;
(e) which
is made with the consent of each person to whom the information relates;
(f) which
is made for a purpose connected with
the grant and loss of Entitled status under Regulation 2(1)(e)
of the Control of Housing and
Work (Residential and Employment Status) (Jersey) Regulations 2013[9];
(g) which
is made for a purpose connected with determining the basis of taxation of a
person under Article 135A of the Income Tax Law;
(h) which
is made for a purpose connected with the preparation of the general estimate of
the revenue of the States; or
(i) which
is permitted or required by an approved agreement or approved obligation within
the meaning of the Taxation (Implementation)
Law or by Regulations made under that Law
relating to an approved agreement or an approved obligation.
(3) Notwithstanding any
enactment to the contrary, paragraph (1) does not apply to a disclosure
made by or to, or another use by, an administration of the States for which the
Minister for Social Security is responsible if it is for any of the following
purposes –
(a) ascertaining
a person’s liability to pay –
(i) tax
under the Income Tax Law; GST Law or Land Transaction Tax Law,
(ii) LTC contributions,
(iii) Class 1
or Class 2 contributions under the Social
Security Law;
(b) ascertaining
a person’s eligibility for any benefit administered by an administration
of the States for which the Minister for Social Security is responsible;
(c) determining
the most appropriate way in which a person’s liability to pay a debt
under a Revenue Law may be discharged;
(d) ascertaining
a person’s compliance under a Revenue Law;
(e) verifying
any information held by any administration of the States for which the Minister
or the Minister for Social Security is responsible; or
(f) a
purpose approved by the Minister for Social Security.
(4) Notwithstanding any
enactment to the contrary, paragraph (1) does not apply to a disclosure
made by or to, or another use by, a public authority if it is made –
(a) for
the purpose of enabling or assisting a person to exercise that person’s
statutory functions in relation to any person or class of person; or
(b) for a
purpose approved by the Minister.
(5) Notwithstanding any
enactment to the contrary, paragraph (1) does not apply to a disclosure of
statistical information made by or to, or another use by, any person working in
an administration of the States for which a Minister has responsibility where it
is for any of the following purposes –
(a) assisting
in the development or assessment of public policy; or
(b) informing
the public.
(6) For the purposes of paragraph (5),
“statistical information” does not include personal information
that is information that relates to and identifies a particular person, whether
the identity is specified in the information or can be deduced from the
information.
(7) Notwithstanding any
enactment to the contrary, paragraph (1) does not apply to a disclosure made
by or to, or another use by, an officer within the meaning of the Customs and Excise (Jersey) Law 1999[10] if it is for the purpose of ascertaining
or verifying an address of a person.
(8) Notwithstanding any
enactment to the contrary, paragraph (1) does not apply to a disclosure made
by or to, or another use by, any person working in an administration of the
States for which the Minister for Education has responsibility if it is for the
purpose of enabling an assessment to be made of any financial grant, allowance
or other benefit that may be made or given by that administration for the
purposes of, or related to, a person’s education.
(9) Notwithstanding any
enactment to the contrary, paragraph (1) does not apply to the publication
on a website maintained by the States of Jersey of particulars contained in any
statement provided to the Comptroller under Article 5(2) of the Land Transactions Law.
(10) Despite paragraph (2) to
(9) disclosure or use of information which is obtained under or for the
purposes of a Revenue Law is not permitted where such disclosure or use would
breach an approved agreement or approved obligation within the meaning of the Taxation (Implementation) Law or
Regulations made under that Law relating to an approved agreement or an
approved obligation.
9 Wrongful
disclosure
(1) A
person commits an offence if he or she contravenes Article 8(1).
(2) It
is a defence for a person charged with an offence under this Article to
prove that he or she reasonably believed –
(a) that
the disclosure was lawful; or
(b) that
the information had already lawfully been made available to the public.
(3) A
person who is guilty of an offence under this Article is liable to
imprisonment for a term of 2 years and to a fine.
part 4
civil
penalties FOR INACCURATE INCOME TAX RETURNS
10 Interpretation
In this Part –
(a) “act”
means the conduct described in Article 11(1);
(b) “difference”
means the difference between the amount of tax that would be chargeable on the
person calculated on the basis of the incorrect return and the amount of tax
that would be chargeable if the return were correct;
(c) “notice”
means a notice served under Article 13(1);
(d) “return”
means any particulars, return, declaration, accounts, statement, list or similar,
which a person provides to the Comptroller under or for any of the following –
(i) Article 16
of the Income Tax Law,
(ii) a
claim for an allowance, deduction or relief under the Income Tax Law,
(iii) ascertainment
by the Comptroller of the person’s liability to income tax,
(iv) any
other purpose under the Income Tax Law.
11 Penalty
(1) If
a person carelessly or deliberately provides to the Comptroller a return that
is incorrect in a material particular, he or she is liable to a penalty in
accordance with Article 12.
(2) Where
a return is incorrect in more than one material particular, a person is liable
to a penalty for each incorrect material particular.
12 Amount of penalty
(1) Subject
to paragraphs (2) and (3), if the act was done –
(a) carelessly,
the amount of penalty is not less than 10% and not more than 30% of the difference;
(b) deliberately,
the amount of penalty is not less than 50% and not more than 100% of the
difference.
(2) If
the person admits to the Comptroller the fact of the incorrect statement other
than in response to a discovery, or likely imminent discovery of it by the
Comptroller –
(a) in
the case of paragraph (1)(a), the amount of penalty is not less than 0%
and not more than 30% of the difference;
(b) in
the case of paragraph (1)(b), the amount of penalty is not less than 30%
and not more than 100% of the difference.
(3) If,
on the date the act was done not more than 5 years have elapsed since a
previous act was done by the person, the maximum amount of penalty is not less
than –
(a) 45%,
where paragraph (1)(a) applies;
(b) 150%,
where paragraph (1)(b) applies.
(4) The
amount of penalty is additional to the correct amount of tax that would be
chargeable on the person if the statement were correct.
13 Administration of
penalty
(1) Where
a person is liable to a penalty under Article 11, the Comptroller may serve
a notice on the person specifying –
(a) the amount
of tax that would be chargeable on the person calculated on the basis of the
incorrect statement;
(b) the
amount of tax that would be chargeable on the person if the statement were
correct;
(c) the
difference between the amounts calculated under sub-paragraphs (a) and (b);
(d) the
amount of penalty determined by the Comptroller;
(e) whether
the penalty is calculated under Article 12(1)(a) or (b) and, if relevant,
that Article 12(2) or (3) applies.
(2) Subject
to paragraph (3), a person on whom a notice is served must pay the amount
of the penalty no later than 40 days after the service of the notice.
(3) The
amount of penalty is treated for all purposes (including collection and
recovery) as if it were an amount of tax charged and payable under the Income Tax Law except that –
(a) the
penalty is not deductible for any purpose of the Income Tax Law; and
(b) the
penalty is disregarded when determining the amount of a surcharge under Article 41I of that Law.
14 Appeals
(1) A
person on whom a notice is served may, within 40 days of service of that
notice, appeal to the Commissioners against the notice by notifying the
Comptroller.
(2) The
following provisions of the Income
Tax Law apply, with the necessary modifications, to an appeal under this
Article as they apply to an appeal under that Law against any assessment –
(a) the
proviso to Article 27(1);
(b) Article 27(2);
(c) Article 28(1);
(d) Articles 29,
29A and 31 to 36.
(3) Where
an appeal is made under paragraph (1), the notice served by the
Comptroller is of no effect pending the final determination or withdrawal of
the appeal.
15 Effect of notice
on prosecution proceedings
(1) The
fact that a notice has been served on a person does not affect the right of the
Attorney General to prosecute that person for any offence under Article 137
of the Income Tax Law or to
direct that the person be so prosecuted and, in such event, the notice is deemed
to be withdrawn.
(2) Where
a person has paid a penalty in relation to an act for which the person is
subsequently prosecuted under Article 137 of the Income Tax Law, the amount of such
penalty must be refunded to the person.
part 5
comptroller’s
powers relating to interest and set-off
16 Interpretation of
this Part
(1) In
this Part –
(a) “tax”
refers to –
(i) tax
under the Income Tax Law, or
(ii) goods
and service tax (“GST”) under the GST Law,
but does not include a
penalty tax or surcharge under Part 14 of the GST Law or a penalty under Article 17A or late payment surcharge under Article 41I of the Income Tax Law;
(b) “Law”
refers to the Income Tax Law or the GST Law, as the case may be.
(2) Nothing
in this Part affects the liability of a person to pay a surcharge or
penalty (however described) under the GST Law or the Income Tax Law.
17 Interest for late
payment of a tax
(1) A
person who fails to pay all or part of a tax on or before the time
required under a Law is liable to pay simple interest on the amount of tax
outstanding for the period beginning on the day following the date the tax is due
and ending on the date the tax is fully paid.
(2) Subject
to paragraphs (4) and (5), interest is calculated and payable at such rate
as the States may specify by Regulations.
(3) The
amount of interest payable under this Article is treated for all purposes
(including collection and recovery) as if it were an amount of tax charged and
payable under the Income Tax Law except
that –
(a) the
interest is not deductible under any Revenue Law;
(b) the
interest is disregarded for the purpose of determining the amount of –
(i) a
penalty tax or surcharge under Part 14 of the GST Law, or
(ii) a
late payment surcharge under Article 41I of that
Law.
(4) No
interest is payable if –
(a) the
amount on which interest would be calculated under paragraph (1) is less
than £300; or
(b) the
Comptroller makes a determination that no interest is payable on the ground of
exceptional circumstances.
(5) For
the purposes of paragraph (1) “all or part of a tax”
includes an instalment payable under the Income Tax Law and reference to
“the date tax is fully paid” refers to such an instalment being
paid in full.
18 Further penalty
interest for late payment of tax
(1) A
person who fails to pay all or part of a tax on or before a date which is
3 months after the tax is required to be paid under a Law is liable to pay
simple interest on the amount of tax outstanding for the period beginning on
the day following the date the 3 month period ends and ending on the date
the tax is fully paid.
(2) The
amount a person is liable to pay under paragraph (1) is in addition to the
amount a person is liable to pay under Article 17 but, notwithstanding Article 17(3),
the amount of interest a person is liable to pay under that Article is not
treated as a tax for the purpose of calculating the further interest payable under
this Article.
(3) Interest
is calculated at such rate as the States may specify by Regulations.
(4) The
amount of interest payable under this Article is treated for all purposes
(including collection and recovery) as if it were an amount of tax charged and
payable under the Income Tax Law except
that –
(a) the
interest is not deductible under any Revenue Law;
(b) the
interest is disregarded for the purpose of determining the amount of –
(i) a
penalty tax or surcharge under Part 14 of the GST Law, or
(ii) a
late payment surcharge under Article 41I of that
Law.
(5) No
interest is payable if –
(a) the
amount on which interest would be calculated under paragraph (1) is less
than £300; or
(b) the
Comptroller makes a determination that no interest is payable on the ground of
exceptional circumstances.
(6) An
amount of interest for which a person is liable under this Article is recoverable
as tax due from the person.
(7) For
the purposes of paragraph (1) “all or part of a tax” does
not include an instalment payable under the Income Tax Law.
19 Interest arising
from over-payments
(1) If
the Comptroller refunds to a person an overpayment of tax paid by that or
another person, the Comptroller must, in addition to that refund, pay simple
interest on the refund for the period –
(a) beginning –
(i) on
the day following the date the tax was due, or
(ii) on
the date the payment of tax was made,
whichever is later; and
(b) ending
on the date the Comptroller pays the refund.
(2) Interest
is calculated at such rate as the States may specify by Regulations.
(3) No
interest is payable under paragraph (1) if the amount of refund is less
than £300.
(4) Interest
paid by the Comptroller under this Article is chargeable under Case III
of Schedule D under the Income
Tax Law.
20 Set-off
(1) If
a person is liable to pay an amount of tax under a Law and the deadline for
payment of that amount has passed, the Comptroller may withhold or suspend payment
of any amount to which the person is entitled under a Law to be paid by way of
a refund or credit relating to that or another tax for all or part payment
of the amount of tax that is due from the person.
(2) If
a person is liable to pay an amount of tax under a Law and the deadline for
payment of that amount has not passed, the Comptroller may withhold or suspend payment
as described in paragraph (1) only with the agreement of the person liable
to pay the amount of tax.
21 Regulations to
amend this Part
The States may, by
Regulations amend this Part.
part 6
record-keeping
22 Interpretation of
this Part
In this Part –
(a) “business”
means any business, trade, or profession, including
the letting of property, whether carried on in Jersey or elsewhere;
(b) “record”
means information recorded in any form and, in
relation to information recorded otherwise than in legible form, reference to
furnishing a record includes reference to furnishing a copy of the record in
legible form;
(c) “tax”
includes goods and services tax under the GST Law and an LTC
contribution.
23 Application
(1) This
Part applies to every individual who is chargeable to tax under a Revenue
Law (including an individual chargeable at 0%) except in relation to any business
carried on by that individual.
(2) This
Article is without prejudice to any requirement under any enactment relating
to the retention or production of documents or records of any description.
24 Keeping of records
An individual to whom this
Part applies must make and keep records which are adequate to –
(a) enable
the individual’s liability to tax and the amount payable (if any) to be
ascertained; and
(b) support
any statement, return or declaration made to the Comptroller.
25 Preservation of records
(1) Records
made by an individual under Article 24 must be kept for a period of
at least 2 years.
(2) For
the purposes of paragraph (1), that period begins immediately after the
end of –
(a) the
year of assessment under the Income Tax Law to which the records relate; or
(b) where
(a) does not apply, the calendar year in which the record was created.
26 Civil penalties
(1) Subject
to paragraph (2), if an individual to whom this Part applies carelessly
fails to keep, or furnish to the Comptroller, any record in accordance with
this or any other Revenue Law, the individual is liable to a penalty of an
amount not exceeding £500.
(2) This
Article does not apply in relation to the keeping or furnishing of a
record where an individual is liable under another Revenue Law to a penalty
imposed by the Comptroller in relation to the keeping or furnishing of that
record, as the case may be.
(3) Where
an individual is liable to a penalty under paragraph (1), the Comptroller
may serve a notice on the individual specifying the amount of penalty, being
such amount as the Comptroller considers to be reasonable in the circumstances.
(4) The
amount of penalty is treated for all purposes (including collection and
recovery) as if it were an amount of tax charged and payable under the Income Tax Law except that –
(a) the
penalty is not deductible for any purpose of the Income Tax Law; and
(b) the
penalty is disregarded when determining the amount of a surcharge under Article 41I of that Law.
(5) Subject
to paragraph (6), an individual on whom a notice is served must pay the
amount of the penalty no later than 40 days after the service of the
notice.
(6) An
individual on whom a notice is served under paragraph (3) may, within
40 days of service of that notice, appeal to the Commissioners on giving
notice to the Comptroller.
(7) The
following provisions of the Income
Tax Law apply, with the necessary modifications, to an appeal under this
Article as they apply to an appeal against any assessment –
(a) the
proviso to Article 27(1);
(b) Article 27(2);
(c) Article 28(1);
(d) Article 29;
(e) Articles 29A and 31 to 36.
27 Criminal offences
(1) Subject
to paragraph (2), if an individual to whom this Part applies fails to
keep, or furnish to the Comptroller, any record in accordance with this or any
other Revenue Law, the person is guilty of an offence and liable to a fine of
level 3 on the standard scale.
(2) This
Article does not apply if, in relation to the keeping or furnishing of the
record, as the case may be, an individual –
(a) is
liable to a penalty under Article 26;
(b) is
not liable under that Article by virtue of Article 26(2); or
(c) is
guilty of an offence under another Revenue Law.
part 7
closing
PROVISIONS
28 Amendments to
other enactments
(1) Schedule 2
has effect to make amendments to the Revenue Laws.
(2) Schedule 3
has effect to make amendments to other enactments.
29 Regulations to
make consequential enactments
The States may, by
Regulations –
(a) amend
any enactment in consequence of any provision of this Law;
(b) make
such transitional provisions and savings provisions as they consider necessary
or expedient, including amendment of this Law, in respect of any provision of
this Law.
30 Transitional
provisions
(1) A
person who, immediately before the date that this Law comes into force, is –
(a) Comptroller
of Taxes, Deputy Comptroller of Taxes, Assistant Comptroller of Taxes, Commissioner
of Appeal, officer or auditor appointed under, or for the purposes of, the Income Tax Law; or
(b) an
officer otherwise authorized to exercise functions of the Comptroller under any
Revenue Law (including the functions of a competent authority under, or for the
purposes of, the Taxation (Implementation)
Law,
is deemed to be appointed
under, or for the purposes of, this Law.
(2) A
person who is deemed to be appointed under paragraph (1)(a) and who has
taken a Form of Oath under the Income
Tax Law is deemed to have taken the relevant oath in Schedule 1 that
applies to that person on the date that this Part comes into force.
(3) Any
document that refers to the Comptroller of Taxes, Deputy Comptroller of Taxes
or Assistant Comptroller of Taxes in any legal proceedings pending immediately
before the date this Part comes into force is construed as referring to
the Comptroller of Revenue, Deputy Comptroller of Revenue or Assistant
Comptroller of Revenue, as the case may be.
(4) Despite
the substitution of Article 137 of the Income Tax Law under
paragraph 2 of Schedule 2, that Article continues to apply to
anything described in that Article which is done negligently before the commencement
date as if the substitution were not in force.
(5) In
paragraph (4) “commencement date” means the date that
paragraph 2 of Schedule 2 comes into force.
31 Citation and
commencement
(1) This
Law may be cited as the Revenue
Administration (Jersey) Law 2019.
(2) This
Law comes into force on such day or days as the States may by Act appoint.
dr. m. egan
Greffier of the States
SCHEDULE 1
(Article 6)
OATHS OF OFFICE
Form of Oath to be taken by the
Commissioners of Appeal
You swear and promise before God that you will well and faithfully
discharge the duties of a Commissioner of Appeal, without favour, hatred or
partiality, in accordance with the Revenue Laws as defined in the Revenue Administration (Jersey) Law 2019[11]; and that you will not
disclose any information which may come to your knowledge in the performance of
such duties to anyone whomsoever except in so far as such disclosure is permitted
under the Revenue
Laws.
Form of Oath to be taken by the
Comptroller, Deputy Comptroller and Assistant Comptroller of Revenue
You swear and promise before God that you will well and faithfully
discharge the duties of [Comptroller] [Deputy Comptroller] [Assistant
Comptroller] of Revenue in accordance with the Revenue Laws as defined in the Revenue Administration (Jersey) Law 2019[12]; that you will conduct
yourself without hatred, favour or partiality; that you will exercise the
powers entrusted to you by the said laws in such manner only as shall appear to
you to be necessary for the due execution of the same; and that you will not
disclose any information which may come to your knowledge in the performance of
your duties except in so far as such disclosure is permitted under the Revenue Laws.
Form of Oath to be taken by other officers and
by persons employed as auditors and others
You swear and promise before God that you will well and faithfully
discharge your duties in accordance with the Revenue Laws as defined in the Revenue Administration (Jersey) Law 2019[13]; and that you will not disclose
any information which may come to your knowledge in the performance of your
duties, except in so far as such disclosure is permitted under the Revenue Laws.
SCHEDULE 2
(Article 29(1))
amendments to revenue laws
1 Goods
and Services Tax (Jersey) Law 2007 amended
In the Goods and Services Tax
(Jersey) Law 2007[14] –
(a) in Article 1 –
(i) in
the definition “authorized person” for the words “a person authorized
under Article 68” there is substituted “an officer within the
meaning of Article 3 of the Revenue Administration
(Jersey) Law 2019[15]”;
(ii) for
the definition “Comptroller” there is substituted –
“ “Comptroller”
means the Comptroller of Revenue under the Revenue Administration (Jersey) Law 2019[16]”;
(b) Articles 67 and 68
are repealed;
(c) in Article 75(1), for
“the keeping of accounts and other records, the making of returns or the
provision of information” there is substituted “the making of
returns or the provision of information”;
(d) in Article 86(5)
for “at such rate as they determine” there is substituted “at
such rate as is payable under Part 5 of the Revenue Administration (Jersey) Law 2019[17]”.
2 Income
Tax (Jersey) Law 1961 amended
In the Income Tax (Jersey) Law 1961[18] –
(a) in Article 3(1) –
(i) for
the definition “Commissioners” there is substituted the following
definition –
“ “Commissioners”
means a Commission of Appeal constituted under Article 5 of the Revenue Administration (Jersey) Law 2019[19];”;
(ii) for
the definition “Comptroller” there is substituted the following
definition –
“ “Comptroller”
has the meaning given by the Revenue
Administration (Jersey) Law 2019[20];”;
(b) Part 3 and
Schedule 1 are repealed;
(c) Article 16B is repealed;
(d) in Article 28 paragraphs (4)
and (5) are repealed;
(e) for Article 137
there is substituted the following Article –
(1) In this Article “return”
means any particulars, return, declaration, accounts, statement, list or similar,
which a person provides to the Comptroller under, or for the purpose, of any of
the following –
(a) Article 16 of the Income Tax Law;
(b) a claim for an allowance, deduction or
relief under the Income Tax Law;
(c) ascertainment by the Comptroller of the
person’s liability to income tax;
(d) any other purpose under the Income Tax Law.
(2) If a person fraudulently provides a return that
is incorrect in a material particular, the person is guilty of an offence.
(3) A person guilty of an offence under paragraph (2)
is liable to imprisonment for a term of 15 years and to a fine.
(4) Any person who aids, abets, counsels or
procures the commission of an offence under this Article is also be guilty
of the offence and liable in the same manner as a principal offender to the
penalty provided for in paragraph (3).
(5) For the avoidance of doubt, for the purposes
of this Article any accounts submitted on behalf of any person, are deemed
to have been submitted by the person unless he or she proves that they were
submitted without his or her consent or connivance.
(6) A person’s acquittal of an offence
under this Article does not preclude the Comptroller from exercising his
or her powers under Article 13 of the Revenue Administration (Jersey) Law 2019[21] to serve notice of a penalty
on that person.”.
3 Social
Security (Jersey) Law 1974 amended
In Schedule 1D to the Social Security (Jersey) Law 1974[22] –
(a) in paragraph 1 in
the definition “Comptroller” for the words “means the person
appointed under Article 6 of the 1961 Law” there is substituted
the words “has the meaning given by the Revenue Administration (Jersey) Law 2019[23]”;
(b) in paragraph 5(1) for
the words “Comptroller of Taxes” there is substituted
“Comptroller”.
4 Taxation
(Implementation) (Jersey) Law 2004 amended
In the Taxation (Implementation)
(Jersey) Law 2004[24] –
(a) in Article 1, in
the definition “tax officer” for the words “the Comptroller
of Taxes or any officer appointed under Article 8 of the Income Tax (Jersey) Law 1961”
there is substituted “the Comptroller of Revenue or any officer appointed
under Article 3 of the Revenue
Administration (Jersey) Law 2019[25]”;
(b) in Article 3 for
the words “Comptroller of Taxes” there is substituted
“Comptroller of Revenue”.
5 Taxation
(Land Transactions) (Jersey) Law 2009 amended
In the Taxation (Land
Transactions) (Jersey) Law 2009[26] –
(a) in Article 1(1),
in the definition “Comptroller” for the words “1961 Law”
there is substituted the words “Revenue Administration (Jersey) Law 2019[27]”;
(b) Article 12 is repealed;
(c) for Article 17(4)
there is substituted the following paragraph –
“(4) A Commission of Appeal must be
constituted under Article 5 of the Revenue Administration (Jersey) Law 2019[28] for the purpose of hearing
appeals under this Law.”.
6 Goods
and Services Tax (Jersey) Regulations 2007 amended
In Regulation 18 of the Goods
and Services Tax (Jersey) Regulations 2007[29] –
(a) in paragraph (1)
for the words “within a period of 6 years after the supply”
there is substituted “within such period as those documents are required
to be kept under the Revenue
Administration (Jersey) Law 2019[30]”;
(b) in paragraph (3)
for the words “within a period of 6 years after importation”
there is substituted “within such period as those documents are required
to be kept under the Revenue
Administration (Jersey) Law 2019[31]”.
7 Income
Tax (Purchased Life Annuities) (Jersey) Order 1959 amended
In Articles 2 to 8, 10 and 16 of the Income Tax (Purchased Life Annuities) (Jersey) Order 1959[32], for the words
“Comptroller of Taxes” there is substituted “Comptroller of
Revenue”.
8 Taxation
(Agreements with European Union Member States) (Jersey) Regulations 2005
amended
In Regulations 6(4), 6(5), 6(8), 7(3), 9(3), 9(4), 9(5), 9(6),
11, 12A, 13 (heading), 13 and 14 of the Taxation (Agreements with European Union Member States) (Jersey) Regulations 2005[33], for the words
“Comptroller of Taxes” each time those words appear there is
substituted “Comptroller of Revenue”.
9 Taxation
(Agreements with European Union Member States) (Suspension of Regulations)
(Jersey) Order 2016
Article 2(2)(b), Article 2(3)(b) and Article 2(4)(b)
of the Taxation (Agreements with
European Union Member States) (Suspension of Regulations) (Jersey)
Order 2016[34], for the words
“Comptroller of Taxes” there is substituted the words
“Comptroller of Revenue”.
10 Taxation
(Exchange of Information with Third Countries) (Jersey) Regulations 2008
amended
For Regulation 12(12) of the Taxation (Exchange of Information with Third Countries) (Jersey) Regulations 2008[35] there is substituted the
following paragraph –
“(12) In this Regulation, “designated tax
officer” means the Comptroller of Revenue or an officer within the
meaning of Article 3 of the Revenue
Administration (Jersey) Law 2019[36].”.
11 Taxation
(Implementation) (International Tax Compliance) (Common Reporting Standard)
(Jersey) Regulations 2015 amended
In the definition of “Comptroller” in Regulation 1(1)
of the Taxation (Implementation)
(International Tax Compliance) (Common Reporting Standard) (Jersey) Regulations 2015[37], for the words
“Comptroller of Taxes” there is substituted “Comptroller of
Revenue”.
12 Taxation
(Implementation) (International Tax Compliance) (Country-by-Country Reporting:
BEPS) (Jersey) Regulations 2016 amended
In the Taxation (Implementation) (International Tax Compliance)
(Country-by-Country Reporting: BEPS) (Jersey) Regulations 2016[38] –
(a) in Regulation 1 for
the words “Comptroller of Taxes” there is substituted
“Comptroller of Revenue”;
(b) in
Regulation 13(3) –
(i) after
the words “Commission of Appeal” there is inserted “under
Article 5 of the Revenue Administration
(Jersey) Law 2019[39]”,
(ii) for
the comma after the words “Regulation 14(2)” in sub-paragraph (b)
there is substituted a full-stop,
(iii) the
words “as it would be constituted under Article 10(1)” to the
end of that sentence are deleted.
13 Taxation
(Implementation) (International Tax Compliance) (United Kingdom) (Jersey) Regulations 2014
amended
In the Taxation (Implementation)
(International Tax Compliance) (United Kingdom) (Jersey) Regulations 2014[40] –
(a) in the definition of
“Comptroller” in Regulation 1(1), for the words
“Comptroller of Taxes” there is substituted “Comptroller of
Revenue”;
(b) in Regulation 9H(3) –
(i) after
the words “Commission of Appeal” there is inserted “under Article 5
of the Revenue Administration
(Jersey) Law 2019[41]”,
(ii) for
the comma after the words “Regulation 9I(2)”
in sub-paragraph (b) there is substituted a full-stop,
(iii) the
words “as it would be constituted” to the end of that sentence are deleted.
14 Taxation
(Implementation) (International Tax Compliance) (United States of America)
(Jersey) Regulations 2014 amended
In the Taxation (Implementation)
(International Tax Compliance) (United States of America) (Jersey) Regulations 2014[42] –
(a) in the definition of
Comptroller in Regulation 1(1) for the words “Comptroller of
Taxes” there is substituted “Comptroller of Revenue”;
(b) Regulation 8H(3) –
(i) after
the words “Commission of Appeal” there is inserted “under Article 5
of the Revenue Administration
(Jersey) Law 2019[43]”,
(ii) for
the comma after the words “Regulation 8I(2)”
in sub-paragraph (b) there is substituted a full-stop,
(iii) the
words “as it would be constituted” to the end of that sentence are deleted.
SCHEDULE 3
(Article 29(2))
amendments to other enactments
1 Charities
(Jersey) Law 2014 amended
In Article 1 of the Charities
(Jersey) Law 2014[44], in the definition
“Comptroller” for the words “Income Tax (Jersey)
Law 1961” there is substituted “Revenue Administration
(Jersey) Law 2019[45]”.
2 Companies
(Takeover and Mergers Panel) (Jersey) Law 2009 amended
In the Schedule to the Companies
(Takeover and Mergers Panel) (Jersey) Law 2009[46] –
(a) in
Part 1, paragraph 4, for the words “Comptroller of Income
Tax” there is substituted “Comptroller of Revenue”;
(b) in Part 2,
paragraph 15, for the words “Comptroller of Income Tax” there
is substituted “Comptroller of Revenue”.
3 Employment
(Jersey) Law 2003 amended
Article 98(1) of the Employment
(Jersey) Law 2003[47] is repealed.
4 Proceeds
of Crime (Financial Intelligence) (Jersey) Regulations 2015 amended
For Regulation 3(2)(d) of the Proceeds of Crime (Financial Intelligence) (Jersey) Regulations 2015[48] there is substituted –
“(d) the Comptroller of Revenue
within the meaning of Article 2 of the Revenue Administration (Jersey) Law 2019[49] or any officer appointed
under Article 3 of that Law”.
5 Social
Security (Health Bonus Scheme) (Jersey) Order 2016 amended
In the Social Security (Health
Bonus Scheme) (Jersey) Order 2016[50] –
(a) in Article 1(1) for
the definition “Comptroller of Taxes” there is substituted –
“ “Comptroller
of Revenue” has the meaning given “by the Revenue Administration (Jersey) Law 2019[51]”,
(b) in Article 2(6)
for the words “Comptroller of Taxes” there is substituted
“Comptroller of Revenue”.
6 Other
enactments amended
In the following provisions, for the words “Comptroller of Taxes”
each time those words appear there is substituted the words “Comptroller
of Revenue” –
(a) Article 85(d) of
the Schedule to the Companies
(Standard Table) (Jersey) Order 1992[52];
(b) Regulation 17(1)(f)
of the Public Employees
(Contributory Retirement Scheme) (Existing Members) (Jersey) Regulations 1989[53];
(c) Regulation 17(9)
of the Public Employees
(Contributory Retirement Scheme) (New Members) (Jersey) Regulations 1989[54];
(d) Article 37(9) of
the Teachers’ Superannuation
(New Members) (Jersey) Order 2007[55];
(e) Regulation 9 of
the Building Loans (Miscellaneous
Provisions) (Jersey) Regulations 1961[56];
(f) items 1(b), 13(d1), 13(t) and 46(AA)(b) of Schedule 1 to the Stamp Duties and Fees (Jersey) Law 1998[57];
(g) Regulation 41(3)(b)
of the Public Employees (Pension
Scheme) (Membership and Benefits) (Jersey) Regulations 2015[58];
(h) Article 34(3) of
the Shipping (Oil Pollution)
(Liability and Compensation) (Jersey) Law 2015[59];
(i) Regulation 5(3)
of the Food Costs Bonus (Jersey) Regulations 2016[60];
(j) Article 7(3)
of the Social Security (Bonus)
(Jersey) Law 2014[61].