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Structure, Function and Responsibilities  

 

The taxation function of the Malta Tax and Customs Administration is responsible to the government for the administration of the Income Tax, the Income Tax Management and Capital Transfer Duty Acts and the enforcement of social security contributions, under the direction of the Ministry for Finance.

 

The taxation function of the MTCA is organised into seven directorates, that answer to four Directors General. These directorates and their main functions are:

 

DG Corporate Services & I.T.   is responsible for all functions, relating to the daily running of the Malta Tax and Customs Administration and supports all other DGs through:

 

·         Procurement;

·         I.T. Support;

·         H.R.,

·         Facilities Management and;

·         Finance.

 

DG Legal, Policy, Technical & International Relations is responsible for all areas relating to international taxation and double taxation treaties. It is also responsible for replying to technical queries, the drafting of new legislation and the processing of objections and court appeals.

 

DG Tax Operations implements policies, in respect of direct taxation and processes of all returns and documents, submitted by taxpayers.  It also enforces of the Value Added Tax Act 1998 and serves as the Competent Authority for enforcing the Eco-contribution Act and the VAT Act. It also cooperates with tax administrations of other EU member states and exchanges information, under the EU Council Regulation 1798/2003, while ensuring that EU-level changes in the VAT Directive EC 2006/112/EC are transposed into the Maltese VAT legislation and implemented accordingly. 

 

DG Tax Operations provides cash office and customer care facilities for registered persons.  It also manages debt collection and institutes civil action in Court for the recovery of balances due.

 

The DG Tax Operations also collects duties payable on capital transfers and  manages the Monte di Pieta’.

 

Verification & Audit audits processed returns and initiates primary investigative action. It also supports the investigative functions of the Administration, including Customs and, when applicable, the Department for Social Security. It also conducts research, in order to establish industry benchmarks.

 

Accessibility to Documents

 

Article 4 of the Income Tax Management Act has a secrecy provision which precludes the disclosure of all documents, information, returns and assessments relating to the Income Tax Acts.

 

General Description of Categories of Documents Held

 

Not accessible to the public:

 

·       Documents and correspondence relating to tax matters.

·       Income tax returns of individual taxpayers/body of persons.

·       Personal files of taxpayers.

·       Personal files of employees of the department.

·       ​Various application forms and registration forms used by taxpayers, many of which are now available online.

·       Studies and reports relating to the department

·       Double Taxation Treaties

·       Manuals of Procedures

·       Documents related to customer care

·       Dossiers related to procurement (Request for Tender, Request for Quotations and Request for Information

·       Decisions of the Board of Special Commissioners

·       Decisions of the Court of Appeal

·       Documentation related to judicial procedures

·       VAT Legislation and related Legal Notices

·       Eco-contribution Legislation and related Legal Notices

·       Quality Service Charter

·       General Information for traders and the general public:

·       Introduction to new VAT procedures

·       Fiscal Cash Register specifications

·       Exporters and intra-community suppliers of goods

·       Importers and intra-community acquirers of goods

·       Intra-community acquisition by exempt taxable persons and non-taxable legal persons

·       Distance sales providers

·       Triangulation

·       Intra-community acquisition of new means of transport and excise good

·       Retailers

·       Small undertakings registered as exempt

·       Suppliers of services

·       Electronic services provider

·       Records and documents to be kept by a business concern

·       Refunds for foreign taxable persons and

·       List of goods that are exempt or have a reduced rate

·       Guidelines to certain VAT procedures:

·       Onward supply relief (OSR) on sea vessels

·       Trusts

·       VAT refunds to overseas traders

·       VAT treatment of educational services

·       VAT treatment of yacht leasing

·       Place of supply of services

·       Recapitulative statement

·       Refund of VAT incurred in a Member State in which you are not established

·       Guides to forms and returns:

·       VAT refund (8th Directive) submission of return

·       Recapitulative statement file format

·       Recapitulative statement submission

·       VAT return user

·       Policy Documents:  

·       Data Protection Policy

·       Visit Selection Policy

·       Privacy Policy

·       Anti-fraud Policy

 

Contact Details

 

Requests, in terms of the Freedom of Information Act, can be made by e-mail to the Freedom of Information Officer, Malta Tax and Customs Administration, on foi.cfr@gov.mt