Further to the communication dated 11th August 2023 pertaining to the acceptance of electronically signed documentation using a qualified electronic signature, the Commissioner for Tax and Customs would like to notify that the claim for tax refund application in terms of Article 48(4) and Article 48(4A) of the Income Tax Management Act (Chapter 372) and the dividend warrant that are currently received in original signed in wet ink are also being accepted electronically signed using a qualified electronic signature. All other supplementary documentation that are submitted as copies with the tax refund application shall be attached separately in the same e-mail submission.

All electronic submissions shall be sent to Qsignedclaims.MTCA@gov.mt

Furthermore, the Commissioner for Tax and Customs would like to notify that any requests made with the use of a qualified electronic signature pertaining to tax certificates and changes in accounting year ends in terms of Article 11 of the Income Tax Act (Chapter 123) are to be submitted on ictutaxcertificates.mfe@gov.mt

Moreover, submissions made with the use of a qualified electronic signature, pertaining to share transfer documentation are to be made using the following email address ictusharetransfer.mfe@gov.mt

Payments in relation to electronically submitted share transfer documentation shall be sent to the International and Corporate Tax Unit (ICTU) office in Zejtun accompanied by a covering letter clearly outlining the details of the transferor and/or transferee and the company in which the shares are being transferred.