Freedom of Information
Structure, Function and Responsibilities
The Inland Revenue Department is responsible to the government for the administration of the Income Tax and Capital Transfer Duty Acts and the enforcement of social security contributions under the direction of the Ministry for Finance.
The Department comprises the office of the Commissioner of Inland Revenue and seven directorates. These directorates and their main functions are:
- Administration and Enforcement – responsible for all functions relating to the daily running of the Department, as well as the collection of tax due
- Capital Transfer Duty – collects duties payable on capital transfers; administers the Monte di Pieta’
- International Tax Unit – responsible for all areas relating to international taxation, including refund claims and double taxation treaties.
- Operations - implements Departmental, Ministerial and Government policies in respect of direct taxation; ensures the prompt and good quality processing of all returns and documents submitted by tax payers
- Tax Audits - audits processed returns and initiates primary investigative action.
- Tax Compliance Unit – complements and supports the investigative functions of the Inland Revenue, VAT and Customs Departments and, when applicable, the Department for Social Security; conducts research in order to establish industry benchmarks.
- Technical – replying to queries of a technical nature and drafting of new legislation. The directorate is also responsible for the Appeals section.
Accessibility to Documents
Article 4 of the Income Tax Management Act has a secrecy provision which precludes the disclosure of all documents, information, returns and assessments relating to the Income Tax Acts.
General Description of Categories of Documents Held
- Documents and correspondence relating to tax matters.
- Income tax returns of individual taxpayers/body of persons.
- Personal files of taxpayers.
- Personal files of employees of the department.
- Various application forms and registration forms used by taxpayers.
- Studies and reports relating to the department
- Double Taxation Treaties
- Manuals of Procedures
- Documents related to customer care
- Dossiers related to procurement (Request for Tender, Request for Quotations and Request for Information)
- Decisions of the Board of Special Commissioners
- Decisions of the Court of Appeal
- Documentation related to judicial procedures
The Freedom of Information Officer and the Alternate Freedom of Information Officer for the Department of Inland Revenue may be contacted on 22962746 or 22962626 or by e-mail on email@example.com