Terms and Conditions of Use of the MALTA TAX AND CUSTOMS ADMINISTRATION (MTCA) Website

​​​​​This page provides Users (You/Yours) with the terms and conditions for using the MTCA (We) website, whether as a visitor or a registered user. Please read these terms and conditions carefully before using this website. When using this website, users indicate that they accept and agree to abide by these terms and conditions.

ACCESSING THE WEBSITE

Access to the website is permitted temporarily, and the MTCA reserves the right to withdraw or amend the information and/or services we provide on this website without prior notice (as explained below).

The MTCA will use reasonable endeavours to ensure this website is available 24 hours a day, 7 days a week. However, the MTCA will not be liable if, for any reason, this website is unavailable at any time or for any period.

From time to time, the MTCA may restrict access to some parts of the website or the entire website to registered users and/or visitors.

When using the website, you must refrain from making or doing anything listed under the “Prohibited Uses” section of these terms and conditions.

You are responsible for making all arrangements necessary for you to have access to the website and for ensuring that all persons who access the website through your internet connection are aware of these terms and conditions and comply with them. 

USE OF THE WEBSITE

These terms and conditions regulate access to information posted on the website and related services, in particular, website notifications and/or the use of the website to submit application forms available on this website to the MTCA.

Parts of this website may be accessed through e-ID. For more information about e-ID, visit www.servizz.gov.mt.

Automated Notifications and Comments:

This website may offer the service of automated notifications on information updates within the website. The notifications functionality allows you to choose what to be notified about and when to be notified of information changes. Notifications will be delivered via the email address provided by you.

If this website may at some stage offer a comments feature to provide interaction between users and the website owner, which allows users to intervene and participate in discussions related to the information posted on the website, the MTCA reserves the right to remove comments that:

• contain abusive, obscene, indecent or offensive language or link to obscene or offensive material;
• contain swear words or other sorts of profanity are entirely removed from the topic of conversation or are non-relevant to the item posted on the wall;
• contain abusive language towards an individual involved in the thread, other organisations or the page administrator;
• constitute spam or promote or advertise products, except where it is for an event, publication or similar item that has direct relevance to the subject of discussion. Information about locating and sharing knowledge and expertise is welcomed but within the specific discussion provided;
• are designed to cause a nuisance to the page administrator or other users.

 The MTCA reserves the right to disable the comments feature at any time without notice.

Online Transactions through Electronic Forms:

You may authenticate the e-Forms platform through your e-ID. As a registered User, you will be able to use the following features:

• fill in online forms (hereinafter referred to as “e-Forms”)
• affect payments for the respective e-Forms
• attach the necessary documents to the relevant e-Forms before submitting
• sign documents and e-Forms
• submit e-Forms
• track e-Forms submitted
• receive notifications regarding the submitted e-Forms
• view history of e-Forms submitted
• use guidance mechanisms and help features found on the forms

Registered Users should read the specific terms and conditions regulating e-Forms transactions prior to submitting an e-Form. Such terms are available here.

USE OF THE MTCA MOBILE APPLICATIONS

“Mobile App” means the software application provided by the MTCA that enables access to Government services on mobile devices, including any third-party software or documentation that allows the use of the software application and any upgrades thereto made available from time to time.

In the event that the MTCA launches one or more mobile applications it will grant the you a non-exclusive, non-transferable, royalty-free, revocable licence to use the Mobile App for personal use in accordance with these terms and conditions and subject to any rules or policies applied by any Appstore provider or operator from whose site the Mobile App has been downloaded (‘Appstore’).

All trademarks, copyright, database rights, and other intellectual property rights of any nature in the Mobile App, together with the underlying software code, are owned either directly by the MTCA or by the MTCA’s licensors. The MTCA does not sell the Mobile App to to the user and remains its owners at all times.

The Mobile App will bemade available free of charge. The User may use of the Mobile App but shall not resell or redistribute the Mobile App for profit. The MTCA reserves the right to amend or withdraw the Mobile App or charge for the Mobile App or service provided to  at any time and for any reason.

Any data utilised by the Mobile App shall be subject to the specific terms and conditions governing the re-use of public sector information.

If You are not the bill payer for the mobile device being used to access the Mobile App, You will be assumed to have received permission from the bill payer for using the Mobile App. You acknowledge, and shall ensure that the bill payer acknowledges, that the terms of agreement with their respective mobile network provider (‘Mobile Provider’) will continue to apply when using the Mobile App. As a result, the bill payer may be charged by the Mobile Provider for access to network connection services for the duration of the connection while accessing the Mobile App or any such third party charges as may arise. You agree, and shall ensure that the bill payer agrees, that the bill payer accepts responsibility for any such charges.

Any (a) attempt to copy, reproduce, alter, modify, reverse engineer, disassemble, decompile, transfer, exchange or translate the Mobile App; or (b) create derivative works of the Mobile App of any kind whatsoever, shall be strictly prohibited.

 shall use all reasonable efforts for the Mobile App to be fully functional a) where this is technically feasible and b) on devices (i) that are considered mainstream; (ii) having a mainstream operating system; (iii) having the software stack configured as supported by the original device vendor; (iv) having the operating system patched with the latest updates.

The version of the Mobile App may be upgraded from time to time to add support for new functions and services.

The MTCA does not accept any responsibility whatsoever for unavailability of the Mobile App or any difficulty or inability to download or access content due to any acts or omissions of the Appstore or any other communication system failure which may result in the Mobile App being unavailable.

You acknowledge that the Mobile App may be affected by factors which are beyond the MTCA’s reasonable control including, but not limited to, the internet and mobile networks which directly impact the availability of the Mobile App and the quality of the user experience.

From time-to-time updates to the Mobile App may be issued through the Appstore. Depending on the update, You may not be able to use the Mobile App until You have downloaded or streamed the latest version of the Mobile App and accepted any new terms.

We may terminate use of the Mobile App at any time by giving You prior notice of termination. Upon termination: (a) the rights and licenses granted to You herein shall terminate; (b) You must cease all use of the Mobile App.

Without prejudice to the other terms on limitation of liability and disclaimer of warranties set out within, the MTCA is not liable to You for any damage or alteration to Your equipment including, but not limited to, computer equipment, handheld device or mobile telephones as a result of the installation or use of the Mobile App.

The MTCA shall not be held liable in the event of any technical malfunctions occurring during the usage of the Mobile App arising from the downloading of other applications, any technical faults, misuse of Your device, battery life, connectivity issues or any other factors that may arise and which are beyond Our reasonable control.

PROHIBITED USES

You may use this website only for lawful purposes. You may not use this website:

• In any way that breaches any applicable law or regulation;
• In any way that is unlawful or fraudulent, or has any unlawful or fraudulent purpose or effect;
• In any way which may infringe our rights or the rights of third parties;
• To post, transmit or disseminate any information on or via the Website which is obscene, defamatory or in any way harmful;
• To obtain or attempt to obtain unauthorised access to the Website;
• To alter, deface or interfere with the Website in any way;
• To knowingly transmit any data, send or upload any material that contains viruses, Trojan horses, worms, time-bombs, keystroke loggers, spyware, adware or any other harmful programs or similar computer code designed to affect the operation of any computer software or hardware adversely;
• Attempt to gain unauthorized access to any portion or feature of the services, or any other systems or networks connected to the services or any MTCA server, or any of the services offered on or through the website, by hacking, password “mining” or any other illegitimate means;
• To probe, scan or test the vulnerability  of  the  website, including the services  or  any  network connected to the website, nor breach the security or authentication measures on the website, including the services or any network connected to the website, including the services;
• To reverse look-up, trace or seek to trace the source of any information on any other user of or visitor to the website or any other customer of the  MTCA, including any service account not owned by you or exploit the website or any service or information made available or offered by or through the website, in any way where the purpose is to reveal any information, including but not limited to personal identification  or information, other than  your information, as provided for by the website or any service provided through the website;​
• To forge headers or otherwise manipulate identifiers to disguise the origin of any message or transmittal you send to the MTCA on or through the website or any service offered on or through the website. Unless authorized, you may not pretend that you are, or represent, someone else or impersonate any other person or entity.

The MTCA reserves the right to disclose your personal information to any competent law enforcement authorities in the event of a breach of the preceding paragraph.

By using this website you also agree:

• Not to reproduce, duplicate, copy or re-sell any part of the website in contravention of the provisions of these terms and conditions
  
• Not to access without authority, interfere with, damage or disrupt:

(i)      any part of the website;

(ii)     any equipment or network on which the website is stored;

(iii)    any software used in the provision of the website; or

(iv)    any equipment or network or software owned or used by any third party.

• Not to use any “page-scrape”, “robot”, “spider” or another automatic device, program, algorithm or methodology, or any similar or equivalent manual process, to access, acquire, copy or monitor any portion of the services or any content provided through this website, or in any way reproduce or circumvent the navigational structure or presentation of the services or any content, to obtain or attempt to obtain any materials, documents or information through  any  means  not  purposely made  available through the website. We reserve the right to bar any such activity;
• Not to take any action that imposes an unreasonable or disproportionately large load on the infrastructure of the website or MTCA systems or networks, or any systems or networks connected to the website.
• Not to use any device, software, or routine to interfere or attempt to interfere with the proper working of the website, including the services, or any transaction conducted on the website with any other person or entity using the website, including the services.
  

LINKS TO OTHER WEBSITES

Where the website contains links to other sites and resources provided by third parties, these links are provided for your information only.  The MTCA has no control over the contents of those sites or resources and accepts no responsibility for them or for any loss or damage arising from your use of them. 

LINKS TO THIS WEBSITE

You may link to the website, provided you do so in a fair and legal way and do not damage the MTCA's reputation or take advantage of it. The User must not establish a link in such a way as to suggest any form of association, approval, or endorsement on our part where none exists. We reserve the right to withdraw linking permission without notice.

This website must not be framed on any other site.

INTELLECTUAL PROPERTY RIGHTS

The MTCA is the owner or the licensee of all intellectual property rights in this website and in the material published on it.  Copyright laws and treaties around the world protect those works.  All such rights are reserved.

You may print off copies and download extracts of any page(s) from the website for personal reference and to draw the attention of others within their organization to material posted on the website.

You must not modify the paper or digital copies of any materials you have printed off or downloaded in any way, and you must not use any illustrations, photographs, video or audio sequences or any graphics separately from any accompanying text.

If you print off, copy, or download any part of the website in breach of these terms and conditions, your right to use the website will cease immediately, and you must, at the MTCA’s option, return or destroy any copies of the materials you have made.

RELIANCE OF INFORMATION POSTED

Commentary and other materials posted on the website are not intended to amount to advice on which reliance should be placed. We therefore disclaim all liability and responsibility arising from any reliance placed on such materials by any visitor to the website, or by anyone who may be informed of any of its contents.

CHANGES TO THE WEBSITE

The MTCA aims to update the website regularly and may change the content at any time. The MTCA may suspend access to this website or close it indefinitely if needed. Any material on this website may be outdated at any given time, and the MTCA Is not responsible if the outdated material is used before the content is updated.

COOKIES

A session cookie is a piece of data that is stored on your computer and that expires once you close your internet browser. The website uses session cookies to temporarily identify your actions when using the website, including the services. A session cookie is information stored in your browser’s cache which is only available to the website for the duration of your browser’s lifetime window (session) when accessing the website or the services and no other site can request this information. By using this website or the services you consent to storing cookies on your personal computer. To ensure that the data stored by the session cookie is cleared from cache on your personal computer, it is highly recommended that you close your browser when you finish using the website or the services.

SECURITY

The MTCA will not be liable for any loss or damage caused by a distributed denial-of-service attack, viruses or other technologically harmful material that may infect your computer equipment, computer programs, data, or other proprietary material due to your use of the website or to your downloading of any material posted on it, or on any website linked to it.

LIMITATION OF LIABILITY

The material displayed on the website is provided without any guarantees, conditions, or warranties as to its accuracy. To the extent permitted by law, we, any identified contributors (including entities within Government of Malta) and third parties connected to us hereby expressly exclude:

All conditions, warranties and other terms which might otherwise be implied by law.

Any liability for any direct, indirect, or consequential loss or damage incurred by any user in connection with the website or in connection with the use, inability to use, or results of the use of the website, any websites linked to it and any materials posted on it, including, without limitation any liability for:

• loss of income or revenue;
• loss of business;
• loss of profits or contracts;
• loss of anticipated savings; loss of data;
• loss of goodwill;
• wasted management or office time;​

and for any other loss or damage of any kind, however arising and whether caused by tort (including negligence), breach of contract or otherwise, even if foreseeable.

This does not affect our liability for any other liability which cannot be excluded or limited under applicable law.

DISCLAIMER OF WARRANTIES

The MTCA gives you no warranty or assurance. The MTCA declares, and You acknowledge that all implied warranties and conditions are excluded to the maximum extent permitted by law. You should note in particular:

The services provided through this website are not intended to constitute a definitive or complete statement of the law on any subject.

The services provided through this website are not intended to constitute legal advice in any specific situation.

This website provides services, including archived information and resources that may be incorrect or outdated.

The services provided through this website and our means of delivery may be incompatible with Your software or computer configuration.

The MTCA may change or withdraw part or all the services provided through this website at its discretion.

Last update: February 2025