Clarification on Appointment of Tax Representative

Transfer of Property Forming Part of a Project

Article 22(6) of the Income Tax Management Act (Cap. 372 of the Laws of Malta) stipulates that the Commissioner for Revenue may appoint as a tax representative any person who employs in Malta an individual who is not domiciled in Malta or who, if so domiciled, is not ordinarily resident in Malta.

It is hereby being clarified that notwithstanding the apparent wide remit of this article the appointment of a tax representative under this article is only exercised by the Commissioner for Revenue in those cases where the individual is required to apply for a work permit to work in Malta.

EU nationals who are no longer required to apply for a work permit to work in Malta and have been assigned a tax representative may contact the Office of the Commissioner for Revenue to have the tax representative removed.