Legislation

Income Tax Management Act (Cap. 372)

legislation.mt (official source) · last checked 2026-10-09 · 63 articles

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• Art. 2In this Act, and in any rules made under this Act, words and expressions shall, unless the subject in context
• Art. 3(1) The administration of this Act and of the Income Tax Act, (hereinafter collectively referred to as "the In
• Art. 4(1) Except as may be necessary for the purposes of the Income Tax Acts, or where the Commissioner otherwise di
• Art. 5(1) Further to the provisions contained in Part IX of the Income Tax Act , a person not resident in Malta (her
• Art. 6The person in whose name a non-resident person is chargeable, shall be answerable for all matters required to
• Art. 7(1) The manager or other principal officer of every body of persons shall be answerable for doing all such act
• Art. 8Every person who in whatever capacity is in receipt of any money or value being income arising from any of the
• Art. 9Every person answerable under the Income Tax Acts for the payment of tax on behalf of another person may retai
• Art. 10(1) The Commissioner may, by notice in writing, require any person to furnish him by not later than such date
• Art. 10A(1) The Commissioner may, when and as often as he deems necessary, give notice in writing to any person to fur
• Art. 11Where any person chargeable with tax has not received the notice mentioned in article 10(1)in respect of any y
• Art. 12(1) Notwithstanding the provisions of articles 10 and 11, but without prejudice to the other provisions of thi
• Art. 12A(1) Notwithstanding the provisions of articles 10, 11 and 12, but without prejudice to the other provisions of
• Art. 13(1) The Commissioner may when and as often as he thinks necessary give notice in writing to any person who has
• Art. 14(1) For the purpose of obtaining full information in respect of any person’s income, the Commissioner may, not
• Art. 15A return, statement or form purporting to be furnished under the Income Tax Acts by or on behalf of any person
• Art. 16The Commissioner may requi re any person having an office or employment, whether paid or otherwise, with the G
• Art. 18(1) Where any return, statement or form completed and delivered to the Commissioner for the purposes of the In
• Art. 19(1) Every person carrying on a trade, business, profession or vocation shall keep proper and sufficient record
• Art. 20(1) The Commissioner, or any officer authorised by him in writing shall have full and free access to all busin
• Art. 21(1) Every employer when required to do so by notice from the Commissioner shall, within the time limited by th
• Art. 22(1) In this article the expression "individual to whom this article applies" means an indivi dual who is not d
• Art. 23(1) Where any person pays income chargeable under article 4(1)( a), ( b) or ( d) of the Income Tax Act , or an
• Art. 24(1) Where any person in any capacity whatsoever - (a) receives any profits or incom e to which the provisions
• Art. 24A(1) The Commissioner may give notice to a trustee of a trust requiring him to furnish, within the time limited
• Art. 24BWhere - (a) the settlor of a trust is a pe rson resident in Malta; and (b) none of the trustees of such t rust
• Art. 24CFor the purpose of ensuring compliance with the provisions of the Income Tax Acts, the Commissioner may: (a) d
• Art. 25The Commissioner may giv e notice in writing to any person who is the occupier of any house, property, land or
• Art. 26The Commissioner may giv e notice in writing to any person requiring him within the time limited by such notic
• Art. 27(1) Where income from any source accrues to or is received by a partnership that is carried on by any two or m
• Art. 28(1) Every notice which shall be given by the Commissioner under the Income Tax Acts shall be signed by the Com
• Art. 29(1) Notice may be served on a person either personally or by electronic means to his email address as provided
• Art. 29A(1) Any period or date laid down in or under the Income Tax Acts for the furnishing, delivery or service of a
• Art. 30( 1 ) W h e r e a p e r s o n h a s d e l i v e r e d a r e t u r n o f i n c o m e f o r any year of assessme
• Art. 31(1) Where a person has delivered a return of income under article 10 that includes a self -assessment for the
• Art. 31AThe tax chargeable on the income of a company shall be declared, determined, assessed and paid in the currency
• Art. 32(1) The Commissioner may for the purposes of the Income Tax Acts cancel any assessmen t raised by him, and suc
• Art. 33(1) The Commissioner shall cause to be served personally on or sent by registered post t o each person assesse
• Art. 34(1) The Administrative Review Tribunal established by article 5 of the Administrative Justice Act , hereinafte
• Art. 35(1) Any person who, being aggrieved by an assessment made upon him, has failed to agree with the Commissioner
• Art. 36The following provisions shall have effect for the purposes of any appeal made under article 35: (a) the Tribu
• Art. 37(1) Any person who, having appealed to the Tribunal feels aggrieved by its decision may, by application filed
• Art. 38Where no valid objection or a ppeal has been lodged within the time limited by this Part against an assessment
• Art. 39(1) No assessment, warrant or other proceeding purporting to be made in accordance with the provisions of the
• Art. 40(1) The following shall constitute an executive title within the meaning and for the purposes of Title VII of
• Art. 41(1) Where notice of objection or appeal against an assessment has been given, the tax assessed thereunder whic
• Art. 42(1) Tax due for any year of assessment preceding the year of assessment 1999 shall be payable within the perio
• Art. 42ANotwithstanding anything contained in article 42, tax payable on the income attributable to a trust as defined
• Art. 42B(1) In addition to the other provisions of this Part and in particular articles 42 and 43 hereof a company sha
• Art. 43(1) Where any person makes a transfer of property referred to in article 5(1)( a) of the Income Tax Act , he s
• Art. 48Such provisional tax shall be separate and distinct from that paid or payable under the provisions of article
• Art. 49(1) Any person who contravenes or fails to comply with any of the provisions of the Income Tax Acts or of any
• Art. 50Every person who without sufficient cause - (a) fails to comply with the requirements of a notice, intimation,
• Art. 51(1) Every person who without reasonable excuse - (a) makes an incorrect return by omitting or understating any
• Art. 52(1) Any person who wilfully with intent to evade or to assist any other person to evade tax under the Income T
• Art. 52A(1) Notwithstanding any other provision of this Act or of any other law, upon the conclusion of an agreement m
• Art. 53Any person who, having or having had any official duty or being or having been employed in the administration
• Art. 54(1) The institution of proceedings for, or the imposition of, a penalty, fine or term of impri sonment under t
• Art. 55The provisions of the Income T ax Acts shall not affect any criminal proceedings und er any other Act or law.
• Art. 56Deleted by Act IX.2025. 49. 70 CAP. 372.] INCOME TAX MANAGEMENT Documents containing evidence of act or omissi
• Art. 58The Minister responsible for f inance may from time to time make rules generally f or carrying out the provisi
• Art. 59A record of any exemption made by the Minister responsible for finance under the provisions of article 12(2) o
• Art. 60(1) The provisions of article 4(4A) of the Income Tax Act as in force immediately before the coming into force

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