| 22/11/2008 |
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| Tax Guidelines |
Tax Guidelines explain the Malta Inland Revenue's interpretation of legislation and the way the Department applies
the law in practice. They do not affect a taxpayer's right to argue for a different interpretation, if necessary in an
appeal to the Board of Special Commissioners or the Court of Appeal.
The Commissioner of Inland Revenue is empowered by Act II of 2003 to issue guidelines, explanations or instructions
relating to the Income Tax Acts or to any Regulations issued thereunder. Subject to certain conditions and restrictions
such guidelines, explanations or instructions have the force of law.
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