|
Further to discussions held earlier this year with the Malta Institute of Taxation and other professional associations, the Office of the CfR has notified that they will shortly be launching the service relative to online requests for company tax residence certificates on the CFR website (Income Tax Services Online). The scheduled plan for launch of service is end of November/beginning of December of this year. This online service will be made available to tax practitioners (after registering with CfR as a tax representative using the CFR01 form, if not already registered). The source would be part of the package under Category ITA 1 (page 4 of the Electronic Communication Guidelines). Thus tax practitioners who have already submitted a CfR02 form relative to this category would automatically gain access to this service without the need to submit a revised CFR02 form. Click here to view a specimen certificate (in terms of Article 4 of the double taxation agreement) which the Office of the Commissioner for Revenue has started to generate electronically as from 04 November 2020. These electronic certificates are being generated upon a valid manual request received at the Office of the CfR.
The relevant tax authorities with which Malta has Double Taxation Agreements have already been notified. Kindly note that, although every effort has been made to include as many certificate types as possible into the online facility, there will still be certain circumstances where the certificate would have to be issued in the current manual format. A user manual detailing step by step how to complete the online application will also be circulated upon launch of this service. For security reasons the new electronic tax residence certificate incorporates a QR code and authentication system. Accuracy of the data can be verified from https://cfr.gov.mt// by clicking on CfR Document Verifier (found on the home page under useful links). The validity of the document can be verified by scanning the QR Code and by inputting the submission reference and tax identification number. The following are the relative steps in the relative link to be followed:
|
