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Tax Guidelines

Last updated: 09/06/2020 

​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 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

  Guidelines Partnerships Duty on Documents and Transfers Act

  Tax Guidelines related to Exemptions on Transfer of Business

  Tax Guideline DDTA Trusts

  Tax Guidelines ITA Trusts

  Tax Guideline Business Interests Outside Malta (Duty on Documents and Transfers Act)

  Guidelines in Relation to the NID Rules

  Guidelines on Income Tax Tratment in Relation to Distributed Ledger Technology (DLT)

  Guidelines for the purpose of the Duty on Documents & Transfers in Relation to DLT

 

Tax Guidelines related to Property Trasnfers:

  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 Trasnfers