Last updated: 28/09/2020
Tax Guidelines explain the Office of the Commissioner for Revenue's interpretation of legislation and the way the Department applies the law in practice. They do not affect a taxpayer's right to argue for a different interpretation, if necessary in an appeal to the Administrative Review Tribunal or the Court of Appeal.
The Commissioner of Revenue is empowered by article 6(4) of the Commissioner for Revenue Act and article 96(2) of the Income Tax Act to issue guidelines, explanations or instructions relating to the revenue acts or to any Regulations issued thereunder. Subject to certain conditions and restrictions such guidelines, explanations or instructions have the force of law.
Some important guidelines:-
Guidelines in relation to the Anti-Tax Avoidance Directives Implementation Regulations (ATAD)
Guidelines in relation to the Consolidated Group (Income Tax) Rules
Guidance Note – Article 31D (Taxation of Rental Income)
Guidance Note Definition of Payors
Tax Guide to Bad Debts
Tax Guide to Fringe Benefits (August 2017)
The Remittance Basis of Taxation for Individuals under the Income Tax Act
Tax Guidelines ITA Trusts
Guidelines in Relation to the NID Rules
Guidelines on Income Tax Tratment in Relation to Distributed Ledger Technology (DLT)
Tax Guidelines related to Property Transfers:
Guidance Note on the Recovery Measure regarding Income Tax and Duty on Documents and Transfers
Guidelines on Online Submissions of Promise of Sale
Guidance on First Time Buyers Scheme
Guidelines on Searches for First Time Buyers Scheme
Guidelines on Second Time Buyers Scheme
Guidelines related to UCA Property Transfers
Guidelines regarding Gozo Property Transfers
Guidelines Partnerships Duty on Documents and Transfers Act
Tax Guidelines related to Exemptions on Transfer of Business
Tax Guideline DDTA Trusts
Tax Guideline Business Interests Outside Malta (Duty on Documents and Transfers Act)
Guidelines for the purpose of the Duty on Documents & Transfers in Relation to DLT