vat

VAT Department

Contents

This charter

Our role

How to make a complaint

Customer feedback

This charter

This charter sets the standards for the service provided by our staff at the VAT Department. It reflects our commitment to deliver a quality service to all registered taxpayers and explains how and where to get more information if you need it.

Our role

We are responsible for the collection and management of value added tax (VAT), in line with the Government’s policy of ensuring sound public finance.

We aim to:

perform these tasks effectively, efficiently and economically
meet our Charter commitments
keep the compliance costs and burdens to VAT registered persons to a minimum
work closely with business and trade associations on compliance with the law and working practices.

Our Commitment

We are committed to giving you a high level of service. We will give this service with integrity, and will be fair and impartial in our dealings. We will treat your affairs in strictest confidence, within the limits allowed by law, and be accurate in our payments and charges.

We also aim to:

be prompt in all our dealings
take possible steps to meet special needs
be courteous, helpful and professional
provide clear and simple forms and guidance
give accurate and complete information.

If you phone us, our staff will

give you their names
give you clear advice
tell you when they can give you a full reply if they are unable to do so there and then.

If you fax or write to us we will reply within 10 working days. If we cannot answer all your queries within that time we will let you know when you can expect a full reply. Our reply will include the full name and telephone number of the officer concerned.

If you visit us we will

see you immediately if you have an appointment
answer your query straight away or, if this is not possible, tell you when you can expect an answer from us
identify ourselves by wearing name tags or displaying name plates.

We visit business and registered taxpayers to check that VAT is being accounted for correctly, and to verify and ensure compliance with all aspects of the VAT Act 1998. There may be times when it is necessary to visit you without an appointment.

Normally, before any routine visit we will:

agree on a mutually convenient date and time
indicate how long the visit is likely to take and the records we will need
tell you the name and telephone number of the person who will be visiting you.

We will try to take up as little of your time as possible. We will also identify ourselves when we meet you and show you identification at your request.

After the visit we will:

explain and discuss areas of concern and inform you of any future action needed
explain the reasons for any tax adjustments and tell you how you may seek review or appeal from the decision
give you reasonable time to provide further information or comments if you disagree with anything.

How you can help us

We can provide better service if you help us by:

duly registering under the VAT Act 1998 if you perform an economic activity against a consideration in the course or furtherance of your business
keeping accurate and up-to-date records
letting us know if your personal or business circumstances change
giving us correct and complete information when we ask for it
sending VAT returns by due date together with the correct amounts payable, if any
collecting fiscal receipt books ordered, and returning all used ones without delay
sending in any documentation we request.

Our services

Taxpayers are ensured of a high quality service from our one-stop-shop are and customer care facilities. The entrance to this are is from Valley Road, Birkirkara.

The area incorporates:

the help desk including customer Helpline 160
a unit for registration, de-registration and updating of information
the cash office
the manual fiscal receipts unit
a fiscal devices unit
the objections unit
the Appeals Board Secretariat.

Our opening hours

Unless you have an appointment you can visit the Customer Care Area during the following opening hours (excluding public holidays):

Winter (1^st October - 15^th June)

Monday, Wednesday and Thursday 1:30p.m. - 4:00p.m.

Tuesday and Friday 8.30a.m. - 11:30 a.m.

Summer (16^th June - 30^th October)

Monday to Friday 8:30a.m. - 11:30a.m.

How to contact us

You can contact us by using any of the following means:

Customer Helpline: 160 (Freephone)

Malta Office

Telephone: 21 499330-4/6

Fax: 21 499365

Address: VAT Department

16, Centre Point Building

Triq ta’ Paris

Birkirkara CMR 02

Gozo Office

Telephone: 560481

Fax: 560482

Address: VAT Office

Triq Enrico Mizzi

Victoria VCT 102

Our Standards

Helpdesk

When you call at the Helpdesk you should expect to be served in 15 minutes.
Information leaflets and any forms you may require can be obtained from the stand in the Customer Care Area or from your Local Council.

Registration, de-registration and updating of information

If you want to register for VAT you may ask for help with filling in the application form, which process should take around 30 minutes. We aim to complete your registration within 3 working days provided we receive full details from you.
When you come to our office to update your information you will be dealt with in 15 minutes and will have your information completely updated within 3 working days.
To apply for de-registration you should come to the office bringing with you the registration certificate and any manual fiscal receipt books. The process should take around 30 minutes.

Cash Office

If you call personally you will be dealt with in 15 minutes.
Remittances by post will be receipted within 15 working days.

Refund Schemes

We will process all valid applications within 5 working days from the day they arrive at the VAT Department, and pass them on to the Treasury Department for payment.
Payments of VAT refund to tourists are made by a draft cheque mailed to the applicant’s address in the currency indicated in the application form and should be processed within 2 months.

Refund of excess credit

If under normal circumstances you have a resultant excess credit with the department you are entitled to a refund. You should expect to receive this refund by not later than 5 months after you submit the relative tax return. If we delay valid claims unjustifiably we will pay an interest of 1% per month.

Manual fiscal receipts

When you call at the fiscal receipts office you will be dealt with in 15 minutes.
You will be notified to collect your receipt books within 5 working days after your request was made.

VAT inspectors

You can expect our inspectors to be conscientious and exacting but fair, helpful and courteous.
The officers will keep all their appointments with you and notify you of any change when necessary.
Once the inspectors are given all information and documents required for a case under review, you can expect your case to be finalised within two weeks. If it results that a refund of excess credit is due, you should expect payment to be made within reasonable time after the 15^th day of the following month.
If you are served with a provisional assessment with which you disagree, you may request within 30 days from when you receive it. Kindly do so by filing the relevant form.

Objections

You will receive an acknowledgement for your letter of objection within three working days.
You can expect to receive a full reply within 20 working days from the receipt of your letter, unless any further information is needed from you to support your claims.

How to appeal

If you want to appeal against any decision by the VAT Department you may present your case to an independent VAT Appeals Board. In the case of a tax assessment, you will have to file your appeal within 30 days from the receipt of the assessment.

For further information you can contact the Board Secretariat on telephone numbers 47999 101/103/104 or by mail at:

Secretariat VAT Appeals Board

Customer Care Area,

VAT Department

Triq il-Wied

Birkirkara CMR 02

If you still do not agree with the decision of the Appeals Board, you may seek redress at Court of Appeal on a point of law only.

How to make a complaint

Your complete satisfaction is essential to us. We look into all complaints as they help us improve our service.

Complaints should be addressed to the person or office that served you.

We will acknowledge receipt of your complaint and tell you who is handling it or if it has been forwarded to another office within 5 working days.
We will issue a full response to your complaint within 15 working days of receiving it, or tell you when you can expect a full reply if we cannot give it to you within that time.

If you are not satisfied with the outcome you may call at, or write to our Customer Care Unit at the VAT Department’s official address.

Customer feedback

In order to ensure that your needs and expectations are being met, we encourage you to provide us with feedback. You may fill in a feedback form available at the Customer Care Area and leave it in the suggestion box available. We treat all feedback carefully, deal with it promptly and use it to continually improve our service standards. Your co-operation is fully appreciated as this will help us do our job to your full satisfaction.

January 2001