ELECTRONIC COMMUNICATIONS (INCOME TAX) ġ S.L.372.23 1
SUBSIDIARY LEGISLATION 372.23
ELECTRONIC COMMUNICATIONS (INCOME TAX) 
REGULATIONS
13th August, 2002
LEGAL NOTICE 232 of 2002.
Title.
Communications (Income Tax) Regulations.
Interpretation.
Cap. 372.
Cap. 281.
"tax practitioner" means a person or a firm who is in possession
of a warrant issued under the Accountancy Profession Act or is a
member of the Malta Institute of Taxation and who is registered
with the Commissioner under the provisions of regulation 5 as a
provider of electronic services over the internet specified in
regulation 3;
"tax representative" means a person who is a tax practitioner as
defined in these regulations and who is authorised by a company
under the provisions of regulation 6 to act on its behalf in
connection with any of the electronic services over the internet
specified in regulation 3;
"official computer system" means the computer system
maintained by or on behalf of the Commissioner of Inland
Revenue.
Scope.
regulations shall be the following:
( a ) the making and delivery to the Commissioner, of a
return of income made in terms of article 10 of the Act
using electronic communications;
S.L. 372.18
( b ) the making and delivery to the Commissioner, of the
form prescribed in the Schedule to the Payment of
Provisional Tax (PT.) Rules, using electronic
communications;
( c ) the making and delivery to the Commissioner of any
other form as may be specified in Schedule D, using
electronic communications.
Application.
Cap. 123.
4. These regulations shall apply to companies as defmed in
the Income Tax Act which are resident in Malta but shall not apply
to:
( a ) a trust;
Cap. 371.
( b ) a company carrying on banking business under the
Banking Act;
Cap. 403.
( c ) a company carrying on the business of insurance under
the Insurance Business Act;
2 ġ S.L.372.23 ELECTRONIC COMMUNICATIONS (INCOME TAX)
(d) a company which is owned and controlled, directly or
indirectly, by such company referred to at paragraphs
( b ) or ( c );
Cap. 330.
( e ) a company which is registered under article 24 of the
Malta Financial Services Authority Act.
Registration as tax 
practitioner.
5. (1) Registration as a tax practitioner with the
Commissioner is to be made by filling and delivering to the
Commissioner the form prescribed in Schedule A.
(2) Where registration as a tax practitioner is made by a firm,
such registration shall also be made on the form prescribed in
Schedule C, indicating the names of not more than five members of
the firm as users of the internet services of the Commissioner,
including the name of the one user who is appointed by the firm to
manage within the firm the access to electronic services by the
other users:
Provided that nothing in this subregulation shall be
interpreted as imposing an obligation upon the Commissioner to
accept any individual as a user or to accept any number of users
from any registering firm.
(3) Registration in terms of subregulations (1) and (2) shall be
subject to such terms and conditions as the Commissioner may
from time to time determine.
(4) Acceptance of registration in terms of subregulations (1)
and (2) shall be notified by the Commissioner to the person or firm
requesting such registration.
(5) When a person or firm who has been registered under
subregulation (1) with the Commissioner desires to cancel such
registration he shall make a request in writing asking for his
registration to be cancelled.
(6) The cancellation of the registration of a person or firm
referred to in subregulation (3) shall not relieve that person or firm
from any liability incurred before the date of the cancellation or in
virtue of anything done or omitted to be done before that date.
Authorization of 
tax representative 
by company.
6. (1) A company to which these regulations apply may
authorize a tax practitioner to act as its tax representative on its
behalf in respect of all or any of the electronic services specified in
regulation 3 or of the facilities specified in regulation 7.
(2) The authorization referred to in subregulation (1) is to be
made on the form prescribed in Schedule B.
(3) Unless the Commissioner specifically authorizes in writing,
a company to which these regulations apply may not authorize
more than one tax practitioner at a time to act as its tax
representative with respect to the service referred to in regulation
3( a ).
(4) The Commissioner may, notwithstanding anything
contained in the other provisions of these regulations, grant to a
company, to which these regulations apply, an authorization to act
as a tax representative on its own behalf following an application in
ELECTRONIC COMMUNICATIONS (INCOME TAX) ġ S.L.372.23 3
writing by such company.
(5) The authorization referred to subregulation (1) may be, at
any time, cancelled by the company by notice in writing to the
Commissioner.
Access to facilities.
to a tax representative acting on behalf of a company and duly
registered under regulation 6, to have electronic access to all or any
of the facilities listed in Schedule E.
Cancellation of 
registration.
8. (1) The Commissioner may, at any time and for any reason
which he may deem fit, cancel the registration referred to in
regulation 5 or the facility referred to in regulation 7.
(2) The Commissioner shall serve a notice on any person or
firm whose registration has been cancelled in terms of
subregulation (1) indicating the date on which the registration or
the facility has been cancelled.
Information 
delivered by 
electronic means 
deemed delivered 
as required by 
Income Tax Acts.
Cap. 123.
Cap. 372.
9. (1) Returns, forms and other documents to which these
regulations apply and which are delivered by means of electronic
communications shall be treated as having been delivered, in the
manner or form required by any provision of the Income Tax Act or
the Income Tax Management Act as the case may be, or by
regulations made thereunder provided that all the conditions
imposed by these regulations and other applicable provisions are
satisfied.
Cap. 123.
Cap. 372.
(2) Where a company has had its return of income delivered by
electronic communication it shall, within forty-eight hours of a
request to that effect by the Commissioner, deliver to the
Commissioner a paper copy of the said return and of any
documents which are required to be attached thereto under any
provision of or rules made under the Income Tax Act or the Income
Tax Management Act.
(3) A return of income, form or other document delivered to the
Commissioner and received on the official computer system in
accordance with these regulations shall not be required to bear the
physical signature of the person obliged to file such return, form or
other document.
Proof of identity of 
sender or recipient 
of information.
10. For the purpose of these regulations -
( a ) the sender of any return, document, or form referred to
in regulation 3, delivered by means of electronic
communications to the official computer system, shall
be presumed, unless the contrary is proved, to be the
person recorded as such on the official computer
system;
( b ) the recipient of any information referred to in
regulation 7, delivered by means of electronic
communications from an official computer system,
shall be presumed, unless the contrary is proved, to be
the person recorded as such on the official computer
system.
4 ġ S.L.372.23 ELECTRONIC COMMUNICATIONS (INCOME TAX)
Proof of delivery 
of information.
11. (1) If it is necessary to prove, for any purpose, that the use
of electronic communications has resulted in the delivery of any
information, it shall be conclusively presumed -
( a ) that it has been delivered to the Commissioner, if the
delivery of the information has been recorded on the
official computer system;
( b ) that it has been delivered by the Commissioner, if the
despatch of that information has been recorded on the
official computer system;
( c ) that neither one nor the other of the events of
paragraph ( a ) or ( b ) has occurred, if the delivery has
not been so recorded.
(2) If it is necessary to prove, for any purpose, when any
information sent by means of electronic communications has been
received, the time of receipt shall be presumed, unless the contrary
is proved, to be that recorded by the official computer system.
(3) In the case of proved technical difficulties with the official
computer system the Commissioner may direct that any return,
form or other document delivered by electronic communications
shall be deemed to have been delivered on a different date than that
recorded on the official computer system.
Proof of content of 
information.
12. If it is necesssary to prove, for any purpose, the content of
any information sent by means of electronic communications, the
content shall be presumed, unless the contrary is proved, to be that
recorded on the official computer system.
Saving. 13. Nothing in these regulations shall relieve any person from
any obligation or responsibility imposed by article 7 of the Act.
ELECTRONIC COMMUNICATIONS (INCOME TAX) ġ S.L.372.23 5
SCHEDULE A
(Regulation 5(1))
6 ġ S.L.372.23 ELECTRONIC COMMUNICATIONS (INCOME TAX)
SCHEDULE B
(Regulation 6(2))
ELECTRONIC COMMUNICATIONS (INCOME TAX) ġ S.L.372.23 7
SCHEDULE C
(Regulation 5(2))
8 ġ S.L.372.23 ELECTRONIC COMMUNICATIONS (INCOME TAX)
SCHEDULE E
(Regulation 7)
List of facilities to which a tax representative may be granted 
electronic access by the Commissioner
l. Access (view only) to company’s payments and tax statements.
2. Access (view only) to company’s tax return submission status.
