1.
Who can use CFR Services On-Line?
Various CFR Services On-Line are available to
Taxpayers, Tax Practitioners, Employers, VAT Holders, Data Providers and
Notaries. New services are being incorporating gradually to enhance integration
and communication between the Taxpayer and the Commissioner for Revenue.
2.
What are the services available on CFR
Services On-Line?
CFR Services on-line for Individual Taxpayers include:
·
Income
Tax Return submission
·
VAT
Return Submission of Sole Proprietors
·
Viewing
of Income Tax Statement
·
Online
Payments
·
Notifying
CFR with personal IBAN details for Direct Credit Refunds
·
Viewing
of pending Tax Balances
·
Filing
and payment of Part Time Self-/Employment
·
Filing
and payment of Part Time Employment
·
Filing
and payment of Tax on Rental Income
Tax Practitioners on-line services include:
·
Filing Corporate Income
Tax returns and Financial Statements
·
Filing Individual
Income Tax Return
·
Submitting
Provisional Tax Reduction forms
·
Accessing their
clients' accounts to confirm payments and tax statements
·
Accessing their
clients' tax return submission status
·
Share-holder
registrations
·
Submitting IBAN
details for any Refunds
·
Submitting of VAT
Returns for Corporate and Sole Proprietors clients
Online Services
for Employers:
·
Submission of
End-of-Year Final Settlement System information
·
Submission of
Monthly FS5s
·
Online Payments
CFR Services
on-line for Data Providers include:
·
Submission on
taxpayer who reside in Elderly Homes
·
Submission of data
related to Taxpayers’ whom children attend Private Independent Schools and
Childcare Centres
·
Submission of data
related to Final Withholding Tax on Investments for Taxpayers
·
Submission of data
related to Taxpayers’ Retirement Schemes
·
Submission of data
related to persons with special needs
On-Line Services
for Notaries include:
·
Foreign Taxpayer
Registrations
·
Submission of
Promise of Sales
·
Submission of
Extensions on Promise of Sales
·
Online Payments of
Provisional Duty on Document for Promise of Sales
3.
Which is the enabling legislation for the
processing of Income Tax forms electronically over the Internet?
The Commissioner for Revenue is operating under Legal
Notice 232 of 2002 Electronic Communications (Income Tax) Regulations, 2002 of
the Income Tax Management Act (CAP 372).
4.
How can one register for CFR Services
On-Line?
Tax Practitioner and Audit Firms can register for CFR
Services On-Line using form CFR01 -”Registration as Tax Practitioner”. Notaries
may register to CFR on-line Services for Notaries by using the dedicated CFR05
form. Data Providers may authorise users to submit Data on their behalf using
form CFR04. Employers and VAT holders may opt to authorise users to submit
Respective Data by filling CFR03 form.
Individual Taxpayers do not need any form to register for
Personal CFR on-line services.
5.
How does one qualify as a Tax Practitioner to
use CFR Services On-Line?
According to L.N. 232 of 2002, Electronic
Communications (Income Tax) Regulations, 2002, a “tax practitioner” means a
person or a firm who is in possession of a warrant issued under the Accountancy
Profession Act or is a member of the Malta Institute of Taxation.
In terms of the same regulations a Tax
Practitioner has to be registered with the Commissioner for Revenue.
6.
What do I need to do to register as a Tax
Practitioner and use CFR Services On-Line?
To register as a Tax Practitioner, an individual must be a Certified
Public Accountant (CPA) with a valid Maltese Warrant Number issued by the
Accountancy Board, and/or be a member of the Malta Institute of Taxation (MIT).
An Audit Firm can also register as Tax Practitioner however the
applicant must satisfy one of the above requirements.
The following is a brief step-by-step guide of the Registration process:
i.
Register as a Tax
Practitioner and if you are an Audit Firm, register your users to use CFR
Services On-Line, by filling CFR01 and sending a scanned copy to [email protected]
ii.
The Commissioner
for Revenue will provide you with a Tax Practitioner Number to be used when
submitting the CFR02 form. The latter is required to grant online access on the
various CFR electronic services to the tax Practitioners. CFR02 forms are to be
sent as scanned documents via email to [email protected]
iii.
The services will
be activated once these forms are processed by the CFR.
7. Will
the Commissioner for Revenue provide assistance on the use of CFR Services
On-Line?
You may contact the department's Web Services Helpdesk
on telephone number 153 (for citizens) and 144 (for business) during office
hours.
8.
What are the User Name and Password?
The User Name and Password are regulated by Identity
Malta through e-id authentication. Further information related on how to use
e-id and Password is available from here.