The Ministry of Taxation has affirmed a response in a case concerning the deferral of payment of a tax claim, where the deferral was made conditional upon the provision of security.
The case concerned the legality of requiring the provision of security as a condition for deferral of a tax claim. During the proceedings, it was argued, among other things, that the Tax Agency had not provided a legitimate reason for making the deferral conditional on a requirement for the provision of security.
The reason was that the Tax Agency, as justification for the condition of providing security, had only referred to the circumstances that had justified the tax claim itself, to which the deferral related. In order to impose the condition of providing security, the Tax Agency should have referred to circumstances other than these, which they could not.
With the rejoinder, the Ministry of Taxation acknowledges that the conditions for requiring the provision of security were not met in the specific case, and that the deferral should therefore be granted without this condition.
The rejoinder implies that the case is concluded without substantive processing, and that the appealed decision is revoked.
