Legal times including prescriptive periods and peremptory periods in terms of the Revenue Act or other laws have been suspended.  This means that any action which may be taken by the Commissioner for Revenue in order to raise a tax assessment, demand payment, request information, decision or order and their issue, or for the payment of any tax refund of for commencing judicial action for the collection of tax by the Commissioner for Revenue are suspended until further notice.

The notice also provides that once the Inland Revenue Department is affected by a closure order,  any legal limits for  the submission of claims or payment to the Commissioner for Revenue which would expire during the period of closure and 28 days from the lifting of the closure order shall be suspended. The suspension of these legal times will expire on the 28^th day following the lifting of the period of closure.

The submission of any payment, return, claim or notice which is required to be submitted by electronic means is not affected by this order.

https://legislation.mt/eli/ln/2020/135/eng/pdf