Income Tax Management Act (Cap. 372), article 10A

10A. (1) The Commissioner may, when and as often as he deems necessary, give notice in writing to any person to furnis h him, within a reasonable time stated in such notice, not being less than twenty (20) days, such information as may be necessary in order to provide information, including documents, to foreign tax authorities where arrangements be tween Malta and the respective State or its tax authorities exist for the reciprocal exchange of information for tax purposes. (2) The provisions of this article shall apply even if the Commissioner could not collect the relevant information for the purposes of the Income Tax Acts. The provisions of this article shall have effect in respect o f any person, entity or scheme, including a person entity or scheme referred to in article 17, notwithstanding any obligation to secrecy or confidentiality, o r to any other restriction relating to the disclosure of information . (3) For the purposes of this article, "tax" means any tax to which an arrangement as referred to in sub-article (1) applies. (4) The powers of the Commissioner to require a person to provide information under this article include the power: (a) to require any person to complete and deliver to the 10 CAP. 372.] INCOME TAX MANAGEMENT Commissioner any return s pecified in that notice; (b) to summon any person who, he has reason to believe, is able to give information required for the purposes of this article, to attend before him and to examine such person on oath or otherwise; (c) to require any person to pr oduce for examination any books, documents, accounts (including bank statements, passbooks and other bank documents) and any other document which the Commissioner may require or a copy or extract thereof; (d) to require any person to give information by means of written statements; (e) to require any person to authenticate in such form as the Commissioner may consider appropriate or as may be prescribed any document prepared by that person or an extract thereof or the copy of any document held by that person or of an extract thereof; (f) to require any person to confirm on oath any declaration made by him or any document prepared by him; (g) to require any person to provide information, documents or written statem ents in such other form as the Minister may prescribe. Rules for the collection and maintenance of information. (5) The Minister may make ru les for the collection and maintenance of information, eve n where arrangements between Malta and other relevant jurisdictions, or their tax authoritie s, for the purposes of exchange of info rmation for tax purposes, are n ot in force: Provided that the person that is obliged to collect and maintain such information according to such rules shall not be obliged to provide such information to the Commissioner before an arrangement between Malta and the other relevant jurisdiction, or its tax authorities, for the pur poses of exchange of informatio n for tax purposes, enters into force. Where notice is not received. Substituted by: IX. 1999.2.