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Freedom of Information

 
Income Tax
 
 
Structure, Function and Responsibilities  
 
The Commissioner for Revenue is responsible to the government for the administration of the Income Tax and Capital Transfer Duty Acts and the enforcement of social security contributions under the direction of the Ministry for Finance.
 
The Commissioner for Revenue is responsible for seven directorates. These directorates and their main functions are:
  • Administration and Enforcement – responsible for all functions relating to the daily running of the Department, as well as the collection of tax due
  • Capital Transfer Duty – collects duties payable on capital transfers; administers the Monte di Pieta’
  • International Tax Unit – responsible for all areas relating to international taxation, including refund claims and double taxation treaties.
  • Operations - implements Departmental, Ministerial and Government policies in respect of direct taxation; ensures the prompt and good quality processing of all returns and documents submitted by tax payers
  • Tax Audits - audits processed returns and initiates primary investigative action.
  • Compliance and Investigations Directorate – complements and supports the investigative functions of the Revenue Department and Customs Departments and, when applicable, the Department for Social Security; conducts research in order to establish industry benchmarks.
  • Technical – replying to queries of a technical nature and drafting of new legislation. The directorate is also responsible for the Appeals section.
 
Accessibility to Documents
 
Article 4 of the Income Tax Management Act has a secrecy provision which precludes the disclosure of all documents, information, returns and assessments relating to the Income Tax Acts.
 
General Description of Categories of Documents Held
  • Documents and correspondence relating to tax matters.
  • Income tax returns of individual taxpayers/body of persons.
  • Personal files of taxpayers.
  • Personal files of employees of the department.
  • Various application forms and registration forms used by taxpayers.
  • Studies and reports relating to the department
  • Double Taxation Treaties
  • Manuals of Procedures
  • Documents related to customer care
  • Dossiers related to procurement (Request for Tender, Request for Quotations and Request for Information
  • Decisions of the Board of Special Commissioners
  • Decisions of the Court of Appeal
  • Documentation related to judicial procedures
 
Contact Details
 
The Freedom of Information Officer and the Alternate Freedom of Information Officer for Income Tax matters may be contacted on 22962445 or 22962746 or by e-mail on foi.cfr@gov.mt
 
 
 
VAT
 
 
Structure, Functions and Responsibilities
 
The VAT Department forms part of the Ministry for Finance. It is responsible for the administration and enforcement of the Value Added Tax Act 1998 and is also assigned the responsibility as Competent Authority to enforce the Eco-contribution Act.
 
The VAT Department’s role is to administer Value Added Tax and Eco-Contribution efficiently, effectively and fairly, thus securing the revenue yield according to government's targets in line with government's policy of ensuring sound public finance, while minimizing compliance costs to businesses.
 
The Department monitors the effectiveness of its procedures and further develops financial strategies to monitor and control VAT and Eco-Contribution Revenue to achieve and possibly increase revenue targets.  It also responsible to pay refunds of VAT after the required controls are effected, where necessary.
 
It also inspects and assists operators to ensure that all individuals and businesses that are deemed to collect and pay VAT and Eco-Contribution are duly registered accordingly.
 
The VAT Department selects and investigates cases to determine if VAT and Eco-contribution have been evaded or if fraud has been committed.  It also cooperates with tax administrations of other member states and exchanges information under the EU Council Regulation 1798/2003.

The Department has to also ensure that changes in the VAT Directive EC 2006/112/EC are transposed into the Maltese VAT legislation and implemented accordingly.  It also ensures that VAT and Eco-contribution legislations are correctly interpreted by registered taxpayers.  The Department also prosecutes persons who breach the provisions of such laws.

It provides cash office and customer care facilities for registered persons.  It also manages debt collection and institutes civil action in Court for the recovery of balances due.
 
General Description of Categories of Documents
 
The Department holds the following documents which may be accessed by the public:  
  •  VAT Legislation and related Legal Notices
  •  Eco-contribution Legislation and related Legal Notices
  •  Quality Service Charter 
  •  General Information for traders and the general public:
 
                  - Introduction to new VAT procedures
                  - Fiscal Cash Register specifications
                  - Exporters and intra-community suppliers of goods
                  - Importers and intra-community acquirers of goods
                  - Intra-community acquisition by exempt taxable persons and non-taxable legal persons
                  - Distance sales providers
                  - Triangulation
                  - Intra-community acquisition of new means of transport and excise good
                  - Retailers
                  - Small undertakings registered as exempt
                  - Suppliers of services
                  - Electronic services provider
                  - Records and documents to be kept by a business concern
                  - Refunds for foreign taxable persons and
                  - List of goods that are exempt or have a reduced rate
 
Guidelines to certain VAT procedures:
  • Onward supply relief (OSR) on sea vessels
  • Trusts
  • VAT refunds to overseas traders
  • VAT treatment of educational services
  • VAT treatment of yacht leasing
  • Place of supply of services
  • Recapitulative statement
  • Refund of VAT incurred in a Member State in which you are not established

Guides to forms and returns: 

  • VAT refund (8th Directive) submission of return
  • Recapitulative statement file format
  • Recapitulative statement submission
  • VAT return user

Policy Documents:   

  • Data Protection Policy
  • Visit Selection Policy
  • Privacy Policy
  • Anti-fraud Policy

Contact Details

 
Requests in terms of the Freedom of Information Act can be made by e-mail through foi.cfr@gov.mt or presented at the VAT Department, Centre Point Building, Triq ta' Paris, Birkirkara. Requests are to be addressed to the Freedom of Information Officer.