Value Added Tax Act (Cap. 406)
Value Added Tax Act (Cap. 406), article 55A
55A. Notwithstanding the provisions relating to the duty of
professional secrecy, and anythi ng contained in any other provi sion
of this Act, the Minister may by regulations prescribe requirem ents
for any person to retain and furnish the Commissioner such
information as may be required in order to achieve the objective of
combating V AT fraud.
Official secrecy.
Amended by:
X. 2003.29;
IV . 2007.38;
VIII.2021.14;
XIII.2024.41;
XXXVIII.2024.17;
IX.2025.68.
Text read from the consolidated PDF published by Legislation Malta. Tables, figures and marginal notes may be incomplete or out of place: the official PDF is authoritative. General information, not legal, tax or accounting advice.