There are several rights and
obligations that arise when a taxpayer is subject to a tax audit by the Tax Compliance
Unit. The relationship between the Unit and the taxpayer reflects mutual
respect between both parties and the need to undertake tax audits in a manner
which is reflective of these rights and obligations. The below list provides an
outline of taxpayers’ rights and obligations during an investigation by the Tax
Compliance Unit. Taxpayers’ Rights
Right of Representation
- Confidentiality of information
- Right to explain any apparent omissions or understatements in taxpayers’ returns
- Legal rights
- Right of Appeal
Taxpayers’ Obligations
- Responsibility of maintaining accounting records
- Provide complete and accurate information during Compliance & Investigations enquiries
- Provision of requested information in a reasonable time
- Allowing entrance of Compliance & Investigations officials to business premises
Suitable work environment for Compliance & Investigations officials during site visits Taxpayers may also read the Taxpayer Charter to
additionally understand the relationship between the community and tax
authorities in Malta.