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VAT and Tax Summons

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VAT and Tax Summons

When a situation arises that any individual has not submitted any VAT and tax return forms and has not paid any VAT or taxes due to the government for several years, one is expected to receive VAT summons or tax judicial letters, that eventually would become executive titles, from the Malta Commissioner for Revenue to regularise the position. If this is not done, it becomes a criminal act, which can eventually result into fines or imprisonment.  

When a situation arises that any individual has not submitted any VAT and tax return forms and has not paid any VAT or taxes due to the government for several years, one is expected to receive VAT summons or tax judicial letters, that eventually would become executive titles, from the Malta Commissioner for Revenue to regularise the position. If this is not done, it becomes a criminal act, which can eventually result into fines or imprisonment.

These notifications are Court Orders brought about by various Articles within Act XXIII of 1998, and normally amounts needs to be settled within a few days or few weeks from the notification date. An appeal can be officially sent to the tax commissioner by means of a judicial reply where one can object and at the same time inform the department that one is willing to regularise themselves.

It’s important to note that VAT summons and tax intimations could become criminal acts.

Sciberras Advocates can resolve these VAT summons and tax intimations by becoming your legal and tax representative and deal directly with the Malta VAT and tax department lawyers for any civil debts on VAT and tax. The lawyers at Sciberras Advocates will be able to:

  • Review your VAT and tax situation
  • Assist on non-filed VAT and tax returns
  • Correct by way of adjustment forms any disputed VAT or tax
  • Liaise with the department officials
  • Reply to the judicial intimation to settle
  • Assist with negotiations of a payment plan with the VAT or tax department
  • Assist with the request for remissions of penalties and interests
  • Represent you at court hearings.

At Sciberras Advocates, we are able to handle any issues pertaining to Malta VAT and Malta tax issues thanks to the accounting and legal knowledge and expertise of our Malta lawyers.