Delays in financial reporting are “common” when couples are separating, according to the Tax Commissioner who was asked for his take on PN MP Jason Azzopardi’s explanation for his late tax returns.

Lovin Malta asked Commissioner Marvin Gaerty whether Azzopardi had any pending matters with the authorities and whether it was true that marital separations can sometimes lead to late filings.

Gaerty said he was prohibited by law to divulge any information on taxpayers irrespective of whether the taxpayer provides consent.

However, he said he would assist by providing some generic information.

“Taxpayers have full responsibility to submit their tax returns irrespective of any situation in fact the law does not excuse any default for late filing and late filing penalties are still due,” he said.

“However, it would be fair to say that it is a common situation that during the separation period spouses do not agree to provide income information to each other and therefore since one joint return is required to be submitted this may create a problem,” he added.

Gaerty also said that since 2019 the law was amended to address such situations so now any of the spouses undergoing separation can apply to have a separate account with CFR so that he / she can submit a tax return separately.

Asked whether it was unusual for MPs to submit late returns, Gaerty once again said he could not divulge this information but the Speaker of the House of Representatives could do so.

The fines for late tax returns start at €10 but can go up to €500 if they are more than 60 months overdue.

In his explanation for failing to file the 2018 and 2019 returns, Azzopardi has said he always filed such returns except in the last two years

“Due to my personal separation process and legal problems that are part of this process, it was not possible for me to file the returns in time. As you can confirm with the Tax Commissioner, it is normal in all personal separations for there to be late filing of returns,” he said.

He added: “I inform you that last January (and I invite you to confirm this with Tax Commissioner Marvin Gaerty) I went personally to file the returns for 2018 and 2019. The Tax Department has been since then processing them to create separate accounts, as happens in these cases. Gaerty informed the Clerk of the House about this who in turn informed One News but they obviously did not mention this,” he said, adding that it was deplorable for One News to take advantage of a personal problem that he and thousands of Maltese have to try and undermine me.

Azzopardi has not explained why his professional income is not listed in the 2020 return that was provided to Parliament.

Azzopardi’s missings returns are being investigated by the Standards Commissioner following a complaint by Jason Micallef, the chairman of One Productions which ironically hasn’t filed its own audited accounts for more than 10 years.

There are also concerns that the Speaker’s office tipped off the Prime Minister about these late returns, something both offices deny.

What do you think of Jason Azzopardi’s reaction?