Our primary purpose is to promote education in taxation in Malta. To this end a primary activity organized by the Institute is its Course leading to the award of a Professional Certificate in Taxation (Cert Tax). The restructuring of the Course over the past couple of years has rendered it increasingly focused on the various components of local and international taxation. It also made the Course more accessible to students wishing to specialise on particular aspects of taxation. It is in the short term vision of the Institute, that the Diploma Course will be upgraded to a Masters Course in Taxation at the University of Malta.
The Institute also organises a number of workshops and other short foundation courses. The aim of these foundation courses is to increase students’ awareness of issues related to direct, indirect and international tax topics, ultimately entitling the holder to apply for the Professional Certificate in Taxation course.
PROFESSIONAL CERTIFICATE IN TAXATION 2016 – 2017
The Malta Institute of Taxation was constituted on the 15th March 1995, when the founder members felt that the time was opportune for the setting up of a body that would have as its main purposes the advancement of education in all matters relating to taxation, the creation of an informed public opinion on the subject and the development of the techniques of taxation. The Institute does not function as a trade union. It is strictly non-political, and requires its members to follow a Code of Conduct and Standards of Practice. The Institute is licensed as a Higher Education Institute by the National Commission for Further and Higher Education (NCFHE), and its activities are mainly educational and academic.
For some ten years, the Institute offered a Diploma in Taxation Course. This has been replaced by a Professional Certificate in Taxation Course, which is accredited with the NCFHE at MQF Level 6. The syllabus remains unchanged though updated.
The Institute has prepared for publication, on behalf of the Revenue Departments, the decisions delivered by courts and tribunals in VAT and Income Tax cases. Reports and summaries of further case law is available on the Institute’s website, members’ area. Students also have available the Institute’s own text books on taxation. The Direct Taxation Manual on Income Tax is a two volume publication while the Manual on Duty on Documents and Transfers is a one volume work. A Manual on Value Added Tax is in the early stages of preparation. The Institute has also published ‘Sixty Years of Income Tax Appeals’. This digest joins a less detailed digest of VAT Court of Appeal decisions. The manuals may be considered to be the Institute’s official text-books, and students sitting for the Professional Certificate in Taxation Examination are required to be familiar with these works. The Manuals are in the process of being put on-line as E-books. Members (including students) will be kept updated.
The Malta Institute of Taxation is given official recognition by its inclusion as a qualifying body in Legal Notices concerning various duties and obligations under tax law. Students who are successful in obtaining the Professional Certificate at the end of the Course may also be granted exemption from certain requirements of official bodies as from time to time advised by the Accountancy Board constituted under the Accountancy Act.
On the international stage, the Malta Institute of Taxation is a full member of the Confederation Fidscale Europeenne, where it joins representatives of similar organisations from 27 European countries with a total membership of some 200,000 practitioners. As Malta’s sole representative, the Institute casts Malta’s vote in this important forum. Representatives of the Institute take part in various C.F.E. structures which continuously monitor and review developments in taxation in Europe, as well as in other parts of the world in so far as these may affect Europe. The C.F.E. also makes representations to the European Commission on all matters relating to taxation.
As indicated above, one of the main Institute activities is its Course leading to the award of a Professional Certificate in Taxation (Cert. Tax), formerly known as Diploma in Taxation (Dip.Tax). Full details regarding the Course for 2016/2017 are set out in the following pages together with an Application Form The Course focuses on the various components of local and international taxation. It is emphasised that the Course is not intended merely to cram students with the rules and regulations, facts and figures of Maltese tax law. The main thrust of the Course is to provide students with a deeper insight into Malta’s system of taxation and a better understanding of creative thinking on the subject.
The Course is held entirely in the English Language.
The Professional Certificate in Taxation Course is conducted in accordance with the Regulations contained in pages 16-20 of this Brochure. Students and applicants should study these Regulations carefully.
PROFESSIONAL CERTIFICATE IN TAXATION BROCHURE 2016 – 2017
FOUNDATION COURSE IN TAXATION 2016 – 2017
As from October 2016, the Malta Institute of Taxation is running a Foundation Course in Taxation. This is an introductory course into the fundamentals of Tax Law and will include three modules – Income Tax at the personal and the company level, VAT and an introduction to International Tax, This course will comprise of 23 lectures of 2 hours each. Full details of this course are found in the link hereunder: