Rights and Obligations

Taxpayers’ Rights
  Right of Representation 
  Confidentiality of information
  Right to explain any apparent omissions or understatements in taxpayers’ returns
  Legal rights 
  Right of Appeal
Taxpayers’ Obligations
  Responsibility of maintaining accounting records
  Provide complete and accurate information to TCU enquiries
  Provision of requested information in a reasonable time
  Allowing entrance of TCU officials to business premises 
  Suitable work environment for TCU officials during site visits
 Contact Name 
Tax Compliance Unit
Inland Revenue Department,
Block 4, Triq V Dimech,
Floriana FRN 0170
2296 2400
2296 2462