COMMISSIONER FOR REVENUE

Income Tax Services - Data Protection Policy

Language: Malti

The Data Protection Act, 2001 regulates the processing of personal data whether held electronically or in manual form. The Department of Commissioner For Revenue is set to fully comply with the Data Protection Principles as set out in the Act.

Purpose(s) for collecting data

The Office of the Commisioner for Revenue collects and processes information to carry out its functions under the Income Tax Management Acts for the Assessment and collection of taxes. We may obtain information about you from other sources to check the accuracy of information, and protect public funds. All data is collected and processed in accordance with the Data Protection Act 2001, the Income Tax Management Acts and any other law/regulation to which the Commissioner For Revenue Department may be subject. The data is collated for the following purposes:

Registration Details

Taxpayers’ details are collected upon registration and include amongst others Surname, Name, address, civil status and date of birth. Record is also kept of the taxpayers’ representative, heirs or administrator. These are required to communicate to the taxpayer Tax Returns, Statements, Reminders and other relative tax documents as may be necessary.

Similarly, record is also kept of employers’ details.

Income and Payment Details

The Department also keeps record of the Taxpayers’ income and deductions or credits related to this income. These are used to compute the tax due which is recorded together with the payments effected against the tax due.

Audit and Research

The Department collates data from various sources as empowered by law in order to identify and combat tax fraud.

Capital Transfer Duty

The Capital Transfer Duty Department within the Commissioner For Revenue Division collects and processes information to carry out its functions under the Duty on Documents and Transfers Act, (Cap. 364); the Immovable Property (Acquisition by Non-Residents) Act (Cap. 246); Goldsmiths And Silversmiths Ordinance (Cap. 46); Monte di Pietà Act, (Cap.269) and the defunct Death and Donation Duty Act Cap. 239).

Duty on Documents and Transfers Act

Transferors' and transferees' details of all notarial Acts regarding transfer of immovable property are collated for vetting of the declared values. Likewise, in respect of declarations causa mortis all the details of the deceased persons and of the beneficiaries are collected. All the details of the parties on any document subject to duty under this Act are collected. Details and the relevant documents of the property chargeable with duty are also collected.

The Immovable Property (Acquisition by non-Residents) Act.(Cap.246)

The details of all non-resident persons who are required to obtain a permit to acquire immovable property under the Act are collected.

Monte di Pietà Act (Cap. 269)

Personal details of pawners and redeemers of precious articles are collected for identification purposes.

Goldsmiths and Silversmiths Ordinance

Personal details of manufacturers or sponsors of precious articles as well as their respective contact details and their workshop address are collected to check that such precious articles are fully compliant with the legislation.

Death and Donation Duty Act (Cap.239)

As in the case of declarations causa mortis, all details of the beneficiaries of deceased persons who died prior to the repeal of the Act in November 1992, are collected. All the property of such deceased persons is declared in a return submitted at this Office.

Recipients of data

Employees of this Department, who are assigned to carry out the functions of this Department, access the information you give us. Other Government organisations / third parties, delegated by the Commissioner For Revenue to carry out functions or duties on his behalf, may also have access to your data as permitted by law.

Your Rights

You are entitled to know, free of charge, what information the Office of the Commisioner for Revenue holds and processes about you and why; who has access to it; how it is kept up to date; what the Department is doing to comply with its obligations under the Data Protection Act, 2001.

The Data Protection Act, 2001 sets down a formal procedure for dealing with data subject access requests, which the Department of Commissioner For Revenue follows.

All data subjects have the right to access any personal information kept about them by the Department, either on computer or in manual files. Requests for access to personal information by data subjects are to be made in writing and addressed to the Data Controller of the Department. Your identification details such as ID number/Tax Reference Number, name and surname and address have to be submitted with the request. In case we encounter identification difficulties, you may be required to submit a photocopy of an identification document such as the Identity Card, driving licence or passport, which copy will be returned after identification is established.

The Department of Commissioner For Revenue aims to comply as quickly as possible with requests for access to personal information and will ensure that it is provided within a reasonable time, unless there is good reason for delay. When a request for access cannot be met within a reasonable time, the reason will be explained in writing to the data subject making the request.
All data subjects have the right to request that their information be amended, erased or not used in the event the data results to be incorrect.

Data Controller

The Office of the Commisioner for Revenue Department's Data Controller may be contacted either at:

The Office of the Commisioner for Revenue, Floriana CMR 02

or at the following e-mail address:datapro.cfr@gov.mt