The obligations of the notary public under the Income Tax Act, Duty on Documents and Transfers Act and Value Added Tax Act

Abstract

Notaries, acting in their capacity as public officers, carry out a number of obligations required by law when performing their functions during their work profession. Amidst a long-winded list, the state of Malta imposes on the notary public the obligation of collection and payment of tax amongst other tax related obligations. In this Term Paper the author will be delving into the obligations of the notary public which stem from ‘The Income Tax Act’, Chapter 123, Laws of Malta, the ‘Duty on Documents and Transfers Act’, Chapter 364, Laws of Malta, and ‘The Value Added Tax Act’, Chapter 406, Laws of Malta. These acts will be analysed in such a way as to be able to extract the obligations of the notary public in relation to fiscal duties, whilst simultaneously referring to ‘The Notarial Profession and Notarial Archives Act’, Chapter 55, Laws of Malta and other subsidiary legislation.