What do I have to do when I receive a request for payment?
If you agree with the amount due, you can make the full payment online by visiting our online payment system or through our internet banking facility Payments can also be made by sending a cheque payable to the Commissioner for Revenue, to the following address: Office of the Commissioner for Revenue, P.O. Box 2296, Qormi Road Marsa. One may also pay by visiting any Malta Post branch and paying by cash up to €5,000 or by cheque payable to CfR. It is very important that the payment includes the correct payment reference.
What is a payment reference?
The payment reference is found on the document that you receive from the Commissioner for Revenue. Each payment reference refers to a particular year/period and must be quoted with the relative payment. If making payment at a Malta Post branch, it is important that you take the relative document with you.
Can I still pay online or at a MaltaPost branch if the document I receive does not include a payment reference?
No, in such case you can pay by sending a cheque payable to CfR to P O Box 2296 Qormi Road, Marsa.
What do I have to do when I receive a request for payment but I need some clarifications?
If you need some clarifications you may contact our customer service on telephone number 153 (citizens) or 144 (businesses). If your query cannot be settled over the phone our officials will guide you on how you can contact one of our officials.
I have received/downloaded a Statement showing a VAT/Income Tax/FSS balance due. What should I do?
The first step is to confirm whether all the returns, documents and payments have been submitted and processed. To this effect you should check your own Tax Records and Bank Accounts. In case of difficulties you may wish to confirm the balance due by contacting Taxpayer Service (for individuals) and Business 1st (for business). If there are missing returns, you must first submit them, and they must be processed before a meeting can be held with the Collection Staff.
What can I do if I cannot pay my VAT/Income Tax return/FSS by the due date?
Primarily, it is important that you still submit the returns and/or required documents on time as late filing of returns entail the imposition of late return penalties. Next, you should contact the Collection Section to see if a repayment programme is possible. It should be noted that not paying your tax dues on time will incur Interest on the unpaid tax element.
What should I take with me when meeting Collection Section officials?
Staff at the Collection Section are authorised to speak only with the taxpayer or his/her authorised representative/s. To this effect it is important that tax representatives are in possession of a letter of authorisation from the taxpayer authorising them to discuss VAT/Income Tax matters. However, if the taxpayer is present for the meeting, such a letter is not necessary. The taxpayer will be asked for his Identity Card at the commencement of the meeting.
What will be discussed during the meeting with Collection Officials?
In such meetings, the Collection staff will assist you to arrive at a mutually agreeable way to have the balance due settled in the shortest timeframe possible. It is important to note that Collection officials will assist you only on the payment of the balance due. For queries on any balances/arrears that are contested one must refer to Business 1st for businesses or Taxpayer Service for citizens.
Information regarding remission of interest/penalties
An application for remission can be accessed as follows:
Remission on Interest and Administrative Penalties of VAT
Remission on Interest and Administrative Penalties of Income Tax
The below declaration form is to be uploaded in the application for remission on Interest and Administrative Penalties of Income tax:
Remission of Additional Tax Declaration
For Remission of Interest and Penalties (Duty on Documents and Transfers Act)
Requests for VAT/Tax refund set-offs
If you have a credit in one type of tax e.g. VAT and a debit in another e.g. FSS, you may wish to request a set off between the taxes. This must be done by the owner in the case of a sole trader or by a director in the case of a company on a formal letterhead indicating the taxes, periods and amounts in question. The request is to be sent to Director Collection, Office of the Commissioner for Revenue, Triq Vincenzo Dimech Floriana for consideration.