How far is the Notary Public a tax collector?

Abstract

In writing this thesis, I have made it my primary aim to study and scrutinize this question from as many a perspective as possible. Starting off on a historical note, in Chapter 1, I have traced the origins of the Notarial profession together with the emergence of the figure of the tax-collector and have proceeded to discuss the way these two separate roles have evolved through time. Subsequently I have tackled the Notary's ever expanding role as a tax collector. I have pondered on the way economic reality has triggered developments in Maltese fiscal legislation which have in turn shaped the Notary's modern role. An interesting case examined in the first chapter throws light on the juridical justifications to the increasing responsibilities entrusted to the Notary. Chapter 2 analyses the Notary Public's statutory fiscal responsibilities, examining both principal and subsidiary legislation. It also discusses the penalties and consequences which the Notary faces at law in cases of error and miscalculation. Besides giving an overview of the declarations of a fiscal nature which the Notary Public must make and record on public deeds, in this chapter I have also discussed the causa mortis as a purely tax-collecting deed and the relatively recent amendments affecting promise of sale agreements. Chapter 3 tackles the topic in question from a practical point of view. The material in composition of this chapter was obtained primarily through the answers to two set questionnaires: one distributed amongst 80 local practising Notaries and the second distributed amongst 100 members of the general public who have appeared on a public deed on which tax was due. This chapter is meant to grasp a general overview of the practical reality which the Notariat is faced with, when performing its fiscal duties. The colourful diagrams used in this chapter provide better visual understanding of the issues discussed. Adopting a holistic approach, this thesis looks at the subject from a multitude of perspectives: historical, legal and practical. It attempts to provide a comprehensive overview of the extent, if any, to which the role of the Notary Public today has become synonymous to that of a tax-collector. However, this thesis does not stop at mere speculation. In recognizing and endorsing the Notary Public's increasingly marked fiscal responsibilities, Chapter 4 provides a myriad of suggestions and propositions aimed at improving the existing practical and legislative tools in the hands of the Notary Public.