Taxpayer Service Telephone  2296 2296  Taxpayer Service e-Mail  taxpayerservice.ird@gov.mt

Tax Enquiry - Your Rights & Obligations

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Last Updated:10/10/2011
Format:PDF
Size:3MB
Languages:English / Maltese
 
 
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Document Description

The purpose of this booklet is to indicate what you may encounter when an enquiry or tax audit is carried out by the Tax Compliance Unit and/or Tax Audits Section of the Inland Revenue Department. You will find how you would be treated and what would be expected of you.

Table of Contents

  • Introduction
  • Your Rights
  • Enquiry Procedure
    • Before the Enquiry
    • During the Enquiry
    • After the Enquiry
  • Your Obligations
  • Duration of Enquiry
  • Filing an Objection
  • Penalties
    • Penalties for Omission (2003-2008)
    • Reducing Additional Tax
    • Penalties for Submitting a Late Return (2003-2008)
    • Penalties for Omission (2009 onwards)
    • Penalties for Submitting a Late Return (2009 onwards)
  • Complaints