An executive title promotes enforcements. On tax matters, an executive title is legal proof by which a creditor, in this case, the Commissioner for Revenue, can present to proceed with the implementation of such claim. In other words, it is a document which proves a fact that indicates that a tax debt is due and cannot be challenged. To note, the issuing of tax assessments and the collection of tax and penalties/interest thereon fall under the function of the Office of the Commissioner for Revenue.
The Income Tax Management Act from the laws of Malta gives the Commissioner for Revenue the right to obtain an executive title against anyone who fails to settle their taxes. In other words, when tax returns and VAT returns are not submitted and the tax due is not paid to the tax department or the VAT department, within the Office of the Commissioner for Revenue, the individual or the business become in default of their tax obligations. Therefore, the Government’s Commissioner for Revenue can initiate legal proceedings and present the individual or business with an executive title by means of a judicial letter. This is an enforcement done by the Government of Malta to combat tax evasion. Tax avoidance and tax evasion threaten government revenues, and ultimately the sums due by various individuals and businesses run into millions of euros. This type of enforcement has become a very regular implementation in the most recent times.
As we explain in further details in our web page 增值税和税务传票, these notifications are Court Orders, and normally amounts needs to be settled within a few days from the notification date. Should this happen, however an appeal can be officially sent to the tax commissioner by means of a legal letter, indicating objections to the executive title and willingness to regularise the tax position. Therefore, it is important to understand that any person can contest such executive title.
Sciberras Advocates can assist with non-filed VAT and tax returns and challenge any VAT summons and tax intimations by becoming your legal and tax representatives, dealing directly with the tax department lawyers and the courts to contest executive titles issued.
本文仅供参考，不应被视为法律建议。.
查琳·西贝拉斯（Charlene Sciberras）女士，文学士（荣誉），特约撰稿人，是一位营销和工商管理专家，尤其专注于公司、会计和法律事务。.
Sciberras Advocates 由 Adrian Sciberras 博士创立，是一家总部位于马耳他的律师事务所。该事务所以其多学科、创新和灵活的特点而自豪，能够应对不断变化的时代以及本地和国际法律环境中的任何挑战。无论面临何种复杂私人或公司需求，Sciberras Advocates 都能提供切合实际且具有成本效益的法律解决方案，以实现您期望的结果。您可以通过电话联系 Sciberras Advocates： +35627795222或通过电子邮件发送至 [email protected].
