Value Added Tax Act (Cap. 406), article 55

55. (1) Without prejudice to the provisions relating to the duty of professional secrecy, no info rmation shall be requested by t he Commissioner by virtue of this Act from any persons to whom sub - article (2) refers except solely for the purpose of determining the tax payable by and the deductions allowable to such person unde r this Act or of ensuring compliance by such person with the 40 CAP. 406.] VALUE ADDED TAX provisions of this Act. (2) This sub-article refers to - Cap. 371. (a) a bank licensed under the Banking Act; Cap. 403. (b) an insurance company in respect of long term insurance business which is carried on pursuant to a licence granted under the Insurance Business Act ; Cap. 370. (c) any person licensed to carry on investment business under the Investment Services Act ; Cap. 370. (d) a collective investment scheme licensed under the Investment Services Act; Cap. 345. (e) a stockbroker licensed under the Malta Stock Exchange Act . Information provided to achieve the objective of combating V AT fraud. Added by: XII.2023.59.