Dear Members,

The MIT has been asked by the Commissioner for Revenue to nominate persons to form part of a pool of independent persons of standing for the purpose of tax dispute resolution. We invite any member of the MIT who may be interested in being nominated to register their interest to the MIT by 8 June 2020 for consideration and assessment by the Council of the MIT.

This request is part of the process of implementation of Council Directive (EU) 2017/1852 of 10 October 2017 on tax dispute resolution mechanisms in the European Union as transposed into Maltese Law (Subsidiary Legislation 123.191 of the Laws of Malta). In terms of the said Regulations, an Advisory Commission shall be set up, and inter alia, consist of an independent person of standing who shall be appointed by the CfR from a list of independent persons of standing. The CfR is required to nominate at least three individuals who are competent and independent, and who can act with impartiality and integrity. 

Tax practitioners are eligible to be so nominated. However, in terms of the Directive, a competent authority that is a party to a particular dispute may object to the appointment of any particular independent person of standing to the particular Advisory Commission set up to decide on the particular case for the reason that the person is an employee with an enterprise that provides tax advice or otherwise gives tax advice on a professional basis, or was in such a situation at any time during a  period  of  at  least  three  years  prior  to  the  date  of  his/her appointment to the said Advisory Commission.

Many thanks and keep well,

Fiona Vassallo
CEO