Tax Operations

The Tax Operations Department has four main functions distributed among its Directorates:

The Taxpayer Service Directorate acts as the primary point of contact for taxpayers seeking guidance on compliance requirements. This Directorate facilitates taxpayer education and outreach to improve voluntary compliance while ensuring secure, user-friendly platforms to improve taxpayer experience and operational efficiency.

The Registration, Filing, and Assessment Directorate plays a critical role in ensuring efficient tax administration by managing taxpayer registration, maintaining accurate records, and enforcing compliance with filing obligations. It facilitates seamless registration for individuals and businesses, upholds a secure and up-to-date taxpayer database, and monitors adherence to deadlines through reminders and notices to encourage timely compliance.

The Collection and Debt Management Directorate is responsible for collecting all tax arrears, including Income Tax, VAT, and Final Settlement System (FSS). It ensures that the Commissioner for Tax and Customs holds an executive title on outstanding balances by issuing demand notices and judicial letters, while also attending and providing evidence in Law Courts for collection cases and summoning FSS defaulters in criminal court cases. The Directorate facilitates tax payments, manages repayment programs, and ensures proper allocation to the correct tax liabilities, playing a crucial role in enforcing compliance and safeguarding government revenue.

The Property Tax Directorate administers the Duty on Documents and Transfers Act, the Immovable Property (Acquisition By Non-Residents) Act, and the Monte Di Pieta’ Act.  This Directorate administers all registrations of Promise of Sales and Contracts of Sales of Immovable Property, declarations Causa Mortis, and Transfers of Shares.  It issued permits for the acquisition of immovable property to third country Nationals and administers the operations of the Monte di Pieta’.