1.     Who can use MTCA Services Online?

Various MTCA Services Online are available to Taxpayers, Tax Practitioners, Employers, VAT Holders, Data Providers and Notaries. New services are being incorporating gradually to enhance integration and communication between the Taxpayer and the Commissioner for Tax and Customs.

2.     What are the services available on MTCA Services Online?

MTCA Services online for Individual Taxpayers include:

·         Income Tax Return submission

·         VAT Return Submission of Sole Proprietors

·         Viewing of Income Tax Statement

·         Online Payments

·         Notifying MTCA with personal IBAN details for Direct Credit Refunds

·         Viewing of pending Tax Balances

·         Filing and payment of Part Time Self-/Employment

·         Filing and payment of Part Time Employment

·         Filing and payment of Tax on Rental Income

 

Tax Practitioners on-line services include:

·         Filing Corporate Income Tax returns and Financial Statements

·         Filing Individual Income Tax Return

·         Submitting Provisional Tax Reduction forms

·         Accessing their clients' accounts to confirm payments and tax statements

·         Accessing their clients' tax return submission status

·         Share-holder registrations

·         Submitting IBAN details for any Refunds

·         Submitting of VAT Returns for Corporate and Sole Proprietors clients

 

Online Services for Employers:

·         Submission of End-of-Year Final Settlement System information

·         Submission of Monthly FS5s

·         Online Payments

 

MTCA Services online for Data Providers include:

·         Submission on taxpayer who reside in Elderly Homes

·         Submission of data related to Taxpayers’ whom children attend Private Independent Schools and Childcare Centres

·         Submission of data related to Final Withholding Tax on Investments for Taxpayers

·         Submission of data related to Taxpayers’ Retirement Schemes

·         Submission of data related to persons with special needs

 

Online Services for Notaries include:

·         Foreign Taxpayer Registrations

·         Submission of Promise of Sales

·         Submission of Extensions on Promise of Sales

·         Online Payments of Provisional Duty on Document for Promise of Sales

 

3.     Which is the enabling legislation for the processing of Income Tax forms electronically over the Internet?

The Commissioner for Tax and Customs is operating under Legal Notice 232 of 2002 Electronic Communications (Income Tax) Regulations, 2002 of the Income Tax Management Act (CAP 372).

 

4.     How can one register for MTCA Services Online?

Tax Practitioner and Audit Firms can register for MTCA Services Online using form MTCA01 -”Registration as Tax Practitioner”. Notaries may register to MTCA online Services for Notaries by using the dedicated MTCA05 form. Data Providers may authorise users to submit Data on their behalf using form MTCA04. Employers and VAT holders may opt to authorise users to submit Respective Data by filling MTCA03 form.

Individual Taxpayers do not need any form to register for Personal MTCA online services.

 

5.     How does one qualify as a Tax Practitioner to use MTCA Services Online?

According to L.N. 232 of 2002, Electronic Communications (Income Tax) Regulations, 2002, a “tax practitioner” means a person or a firm who is in possession of a warrant issued under the Accountancy Profession Act or is a member of the Malta Institute of Taxation.

In terms of the same regulations a Tax Practitioner has to be registered with the Commissioner for Tax and Customs.

 

6.     What do I need to do to register as a Tax Practitioner and use MTCA Services Online?

To register as a Tax Practitioner, an individual must be a Certified Public Accountant (CPA) with a valid Maltese Warrant Number issued by the Accountancy Board, and/or be a member of the Malta Institute of Taxation (MIT).

An Audit Firm can also register as Tax Practitioner however the applicant must satisfy one of the above requirements.

The following is a brief step-by-step guide of the Registration process:

      i.        Register as a Tax Practitioner and if you are an Audit Firm, register your users to use MTCA Services Online, by filling MTCA01 and sending a scanned copy to [email protected]  

     ii.        The Commissioner for Tax and Customs will provide you with a Tax Practitioner Number to be used when submitting the MTCA02 form. The latter is required to grant online access on the various MTCA electronic services to the tax Practitioners. MTCA02 forms are to be sent as scanned documents via email to [email protected]  

    iii.        The services will be activated once these forms are processed by the MTCA.

 

7.     Will the Commissioner for Tax and Customs provide assistance on the use of MTCA Services Online?

You may contact the department's Web Services Helpdesk on telephone number 153 (for citizens) and 144 (for business) during office hours.

 

8.     What are the User Name and Password?

The User Name and Password are regulated by Identity Malta through e-id authentication. Further information related on how to use e-id and Password is available from here.