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Internal Complaints Procedure Commissioner for Revenue

An applicant whose request for information is refused, or who is otherwise not satisfied with the information provided, its format or the extension of the deadline for the submission of the notification indicating whether a request would be met or not, may address a complaint to the Department.

The complaint should be addressed to the Department’s FOI Officer, who shall bring the complaint to the attention of the officer responsible. The officer responsible shall reply to the applicant within 10 working days from the receipt of the complaint. The applicant shall also be informed that he or she may appeal the decision or otherwise address a complaint to the Information and Data Protection Commissioner in accordance with the Freedom of Information Act (Cap. 496 of the Laws of Malta).

The officer responsible shall inform the applicant of the decision taken with respect to his or her complaint, and in the event of confirmation of a decision not to release the pertinent information, shall explain the reasons thereof. Whenever the applicant’s complaint is related to the format of the information provided or to an extension of the deadline for the submission of the notification indicating whether a request would be met or not by the Ministry, and the original decision is upheld, the applicant shall be given an explanation as to why his or her complaint cannot be positively addressed.

An applicant may also make use of the Internal Complaints Procedure to report failure to meet deadlines or to send notifications. In those cases where the request for information can be met, but has not been met within the deadlines specified by the Act, the officer responsible shall waive any applicable fees for the submission of information.


Opening Hours for the Public:

Winter Hours (1st October - 15th June)
Mondays, Wednesdays and Thursdays           From 1.30pm To 4.00pm
Tuesdays and Fridays                                      From 8.30am To 11.30am

Summer Hours (16th June - 30th September)
Tuesdays, Thursdays and Fridays                    From 8.30am To 11:30am
Mondays and Wednesdays                             From 2.00pm To 4:00pm


Forms may be accessed through the website

Payment can be made at the Accounts Section, Commissioner for Revenue (VAT Issues), Centre Point Building, Ta’ Paris Rd. B’Kara.

Cheques should be made payable to Commissioner for Revenue.