Further to our email of 16 November 2020, kindly be informed that the Office of the CfR has announced that the application relative to requests for electronic tax residence certificates for companies is now available online on the CfR website (Income Tax Services Online). This online service is open to tax practitioners, (after registering with CfR as a tax representative using the CFR01 form, if not already registered). Further details can be found on the Electronic Communications Guidelines on the CFR website (https://cfr.gov.mt/en/eServices/Pages/CfR-Services-Online-Form.aspx). This service can be found listed under Category ITA1. This means that if a valid CFR02 application for a company has already been submitted, the relative tax practitioner would automatically be granted access to this service for the company in question. Additional queries relative to access to this service may be addressed to ictservices.cfr@gov.mt. It is highly encouraged that new applications for tax residence certificates are submitted using this online service. The CfR offices will continue accepting manual applications by latest 31 December 2020 end of business. As from 1 January 2021, manual applications will only be accepted by the CfR offices in scenarios where the application cannot be completed electronically. These include requests relative to overseas companies (denoted by an OC number in MBR) and companies forming part of a fiscal unit.
|