Rights and Obligations
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Rights and Obligations

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.