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Tax Guidelines

Tax Guidelines explain the Malta Inland 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. eGovernment Survey