Further to the launch of the Strategy for Malta's Tax & Customs Administration (See MIT News 12 May 2023), ACT No. XXVII of 2023 has revised the Commissioner for Revenue Act (CAP 517).

The following is an overview of the salient changes:

• the Commissioner for Revenue will be referred to as the Commissioner for Tax & Customs and all references to the Commissioner of Inland Revenue, the Commissioner of Value Added Tax, the Comptroller of Customs and the Commissioner for Revenue shall be read and construed as references to the Commissioner for Tax and Customs;
• all references in any legislation to the Office of the Commissioner for Revenue shall be construed as references to the Malta Tax and Customs Administration...read more