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CFR Online Services

FAQs related to the Office of the Commissioner for Revenue

CFR ONLINE SERVICES.

The information provided in the answers should serve only as guidance and does not have any legal force. For online live FAQs updates refer here

About CFR online Services

WHAT IS CFR SERVICES ON-LINE?

CFR Services On-Line is a suite of Internet services provided to Tax Practitioners, Corporate and Individual Taxpayers, Employers, Notaries and Data Providers.

CFR Services On-Line enable various categories of taxpayers and their authorised tax practitioners to file Income Tax Returns, VAT Returns, effect online payments and submit other Commissioner for Revenue data on-line over the Internet.

WHY HAS THE COMMISSIONER FOR REVENUE LAUNCHED ON-LINE SERVICES?

The Commissioner for Revenue launched CFR Services On-Line to improve Taxpayer Services making use of modern technology, reduce unnecessary paper work, manual capturing and reducing the possibility of human error, thus enhancing efficiency.

HOW WILL I KNOW WHEN MORE SERVICES ARE AVAILABLE AND I CAN USE CFR SERVICES ON-LINE?

The Commissioner for Revenue notifies taxpayers and tax practitioners through updated news items on the CFR website homepage, along with sending out circulars to taxpayers and tax practitioners.

WHY IS REGISTRATION REQUIRED?

Registration is required to safeguard all those involved in this process, that is, the Commissioner for Revenue, the Taxpayer and the Tax Practitioner. In an environment where communication is carried out by electronic means, the registration process ensures that only those taxpayers who have authorised their registered tax practitioner are able to view the information and use the services.

HOW WILL CFR SERVICES ON-LINE BE SURE OF THE AUTHENTICITY OF THE TAX PRACTIONER?

The Commissioner for Revenue enforces a 2-Step Authentication Mechanism through e-ID. To access CFR online systems a tax Practitioner will either use an Authentication Code (available through Mobile App); or through e-id’s using Chip and Pin.

WHAT OTHER SECURITY MEASURES HAVE BEEN IMPLIMENTED BY THE COMMISSIONER FOR REVENUE?

All communications between the users and CFR Services On-Line are encrypted through Secure Socket Layer. Visit the Security FAQ page for more information about security.

WHAT ARE THE BENEFITS OF USING CFR SERVICES ON-LINE?

CFR Services On-Line will enable taxpayers or their authorised tax practitioners to submit data On-Line. When forms are filed on-line, the taxpayer benefits from:

Accuracy: In built checks in the application software will prompt you to adjust any errors that might render your data inaccurate.
Efficiency: Any document that is filed on-line is received by the Commissioner for Revenue and acknowledged immediately on-line.
Reliability: The elimination of manual keying of data ensures that the information received by the Commissioner for Revenue is the same information you have submitted yourself.
Security: All the data submitted is encrypted to ensure confidentiality.
Savings: You will no longer need to queue at the department to file forms. You will no longer need to send copies of documents in paper format to the Commissioner for Revenue.

HOW IS IT POSSIBLE TO FILE THE COMPANY TAX RETURN AND FINANCIAL STATEMENTS ELECTRONICALLY?

The Commissioner for Revenue provides an e-Return to those Tax Practitioners that have been authorised for electronic filing by their corporate taxpayers. The e-Return is in spreadsheet format and also contains a TIFD component where Financial Statement information can be updated. The e-Return contains information specific to the Company. Upon completion of the e-Return, the Tax Practitioner submits the file directly through the CFR On-Line Portal.

HOW DO I KNOW WHEN TO FILE TAX FORMS AND EFFECT RELATED PAYMENTS?

Forms and Returns are due to be filed and payments have to be effected by specific statutory dates. Detailed information of all filing and payment dates may be obtained on-line from the Event Calendar available from the Commissioner for Revenue Website.

WHAT ARE THE BENEFITS OF USING THE E-RETURN AND FILING ELECTRONICALLY OVER THE INTERNET?

By using e-Return you and your tax practitioner will benefit from:

Electronic Acknowledgements: an acknowledgement is issued automatically via email
Electronic Validations: the validations and warnings implemented within the e-Return will warn you about any errors or missing information prior to submission
Accuracy: manual keying is eliminated and there will be no need for subjective interpretation of data
Better Time Management: the accuracy and error-checking in the electronic lodgement environment reduce unnecessary enquiries
Reduced Paper: there is no need to send hard copies of the Tax Return or Financial Statements

WHERE CAN I GET MORE INFORMATION ON THE E-RETURN?

The Commissioner for Revenue has a Web Page on Electronic Lodgement from where you can download a detailed User Guide on the use of the e-Return.

ARE E-RETURNS TREATED DIFFERENTLY THAN RETURNS FILED MANUALLY?

No. The e-Return and the equivalent paper copy contain the same information.

The taxpayer will receive the same Acknowledgement and Tax Statement for the e-Return issued for the manual version.

IS THE E-RETURN MORE LIKELY TO BE SELECTED FOR AN AUDIT OR ENQUIRY?

No. The Commissioner for Revenue guarantees that both the e-Return received electronically and the manual Tax Return are processed through the same compliance checking procedures to identify whether a return is to be examined in more detail as an audit case.

HOW ARE THE OFFICE OF THE COMMISSIONER FOR REVENUE SERVICES MONITORED, ASSESSED AND IMPROVED?

All Government services are subject to monitoring and assessment by the Management Efficiency Unit (MEU)and Commissioner for Simplification and Reduction of Bureaucracy within OPM, to ensure the implementation of Better Regulation principles and procedures within the Public Sector.

Security

HOW WILL CFR SERVICES ON-LINE BE SURE OF THE AUTENTICITY OF THE TAX PRACTITIONER?

WHAT IS TWO-STEP AUTHENTICATION MECHANISM?

The commissioner for Revenue enforces a Two-Factor Authentication Mechanism for Tax Practitioners and users acting on behalf of Employers, Data Providers and Vat Holders. In addition to their e-ID account user name and password, these users are also required to provide a second-step Verification. Users can choose between “Method 1” using an Authenticator App on their smart-phone or else using the digital certificate stored on their e-ID Cards described below as “Method 2”.

Further information related to Two-Factor Authentication is available on Authentication Mechanism Guidelines.

Using CFR online Services

WHO CAN USE CFR SERVICES ON-LINE? ]Various CFR Services On-Line are available to Taxpayers, Tax Practitioners, Employers, VAT Holders, Data Providers and Notaries. New services are being incorporating gradually to enhance integration and communication between the Taxpayer and the Commissioner for Revenue.

WHAT ARE THE SERVICES AVAILABLE ON CFR SERVICES ON-LINE?

CFR Services on-line for Individual Taxpayers include:

Income Tax Return submission
VAT Return Submission of Sole Proprietors
Viewing of Income Tax Statement
Online Payments
Notifying CFR with personal IBAN details for Direct Credit Refunds
Viewing of pending Tax Balances
Filing and payment of Part Time Self-/Employment
Filing and payment of Part Time Employment
Filing and payment of tax on rental income

Tax Practitioners on-line services include:

 Filing Corporate Income Tax returns and Financial Statements

 Filing Individual Income Tax Return

 Submitting Provisional Tax Reduction forms

 Accessing their clients' accounts to confirm payments and tax statements

 Accessing their clients' tax return submission status

 Share-holder registrations

 Submitting IBAN details for any Refunds

 Submitting of VAT Returns for Corporate and Sole Proprietors clients

Online Services for Employers:

 Submission of End-of-Year Final Settlement System information

 Submission of Monthly FS5s

 Online Payments

CFR Services on-line for Data Providers include:

 Submission on taxpayer who reside in Elderly Homes

 Submission of data related to Taxpayers’ whom children attend Private Independent

Schools and Childcare Centres

 Submission of data related to Final Withholding Tax on Investments for Taxpayers

 Submission of data related to Taxpayers’ Retirement Schemes

 Submission of data related to persons with special needs

On-Line Services for Notaries include:

 Foreign Taxpayer Registrations

 Submission of Promise of Sales

 Submission of Extensions on Promise of Sales

 Online Payments of Provisional Duty on Document for Promise of Sales

WHICH IS THE ENABLING LEGISLATION FOR THE PROCESSING OF INCOME TAX FORMS ELECTRONICALLY OVER THE INTERNET?

The Commissioner for Revenue is operating under Legal Notice 232 of 2002 Electronic Communications (Income Tax) Regulations, 2002 of the Income Tax Management Act (CAP 372).

HOW CAN ONE REGISTER FOR CFR SERVICES ON-LINE?

Tax Practitioner and Audit Firms can register for CFR Services On-Line using for CFR01 ”Registration as Tax Practitioner”. Notaries may register to CFR on-line Services for Notaries by using the dedicated CFR05 form. Data Providers may authorise users to submit Data on their behalf using form CFR04. Employers and VAT holders may opt to authorise users to submit Respective Data by filling CFR03 form.

Individual Taxpayers do not need any form to register for Personal CFR on-line services.

HOW DOES ONE QUALIFY AS A TAX PRACTITIONER TO USE CFR SERVICES ON-LINE?

According to L.N. 232 of 2002, Electronic Communications (Income Tax) Regulations, 2002, a “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.

In terms of the same regulations a Tax Practitioner has to be registered with the Commissioner for Revenue.

W HAT DO I NEED TO REGISTER AS A TAX PRACTIONER AND USE CFR SERVICES ON-LINE?

To register as a Tax Practitioner, an individual must be a Certified Public Accountant (CPA) with a valid Maltese Warrant Number issued by the Accountancy Board, and/or be a member of the Malta Institute of Taxation (MIT).

An Audit Firm can also register as Tax Practitioner however the applicant must satisfy one of the above requirements.

The following is a brief step-by-step guide of the Registration process:

i. Register as a Tax Practitioner and if you are an Audit Firm, register your users to use CFR Services On-Line, by filling CFR01 and sending a scanned copy to [email protected]

ii. The Commissioner for Revenue will provide you with a Tax Practitioner Number to be used when submitting the CFR02 form. The latter is required to grant online access on the various CFR electronic services to the tax Practitioners. CFR02 forms are to be sent as scanned documents via email to [email protected]

iii. The services will be activated once these forms are processed by the CFR.

WILL THE COMMISSIONER FOR REVENUE PROVIDE ASSISTANCE ON THE USE OF CFR SERVICES ON-LINE?

You may contact the department's Web Services Helpdesk on telephone number 153 (for citizens) and 144 (for business) during office hours.

WHAT ARE THE USER NAME AND PASSWORD?

The User Name and Password are regulated by Identity Malta through e-id authentication. Further information related on how to use e-id and Password is available from here.