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1. Inland Revenue Filing of Personal Income Tax Return Over the Internet - Demo

2. Accessing the Service (1) • Inland Revenue Website www.ird.gov.mt • e-Government Portal www.gov.mt The service may be accessed through:

3. Accessing the Service (2) This is the Inland Revenue’s public website homepage. From here the taxpayer may browse through several pages of tax-related information. In addition, this page provides a link to the Inland Revenue’s online-services Portal. Click here to access the IR online-services Portal ► Login Click to Continue

4. Accessing the Service (3-the service portal) This is the portal that gives access to the various online services provided by the Inland Revenue. • Click here Click to Continue

5. Accessing the Service (4-the login screen) This is the login screen. Besides authenticating access to the system it also provides useful information about the system and its services Enter your e-id Login ► 111111M Enter your password ► ************* And finally, click ‘Login’ ► Click to Continue

6. Accessing the Service (through government portal) You may also access the service through the e-government portal www.gov.mt ◄ Click here to access your e-Government Services Click to Continue

7. Accessing the Service (through government portal) ◄ Enter your e-id 111111M ◄Enter your password ************* ◄And finally, click ‘Sign in’ Click to Continue

8. Accessing the Service (through government portal) ▲ Click here to view a list of Services provided by the Inland Revenue. Click to Continue

9. Accessing the Service (through government portal) ▲ Finally, click here to access the Inland Revenue online Services for Individual Taxpayers. Click to Continue

10. Using the Service After successfully logging in you will be taken to the service’s start page that provides a list of instructions on how to correctly use the system. Joe Borg [111111M] • Click here to view personal tax information or fill in the Income Tax Return. • And here to learn more about the system and its services. Click to Continue

11. Using the Service (1-Main Menu) Joe Borg [111111M] Borg Joseph [111111M] The toolbar at the top of the screen holds buttons that enable you to logout of the system and toggle between the system’s two languages: Maltese and English. A third button that opens (in a new window) the IRD public website is also available. This is a heirarchical representation of documents for each of your years of assessment from 2003 onwards. You may expand a year to view it’s details by clicking the small ‘+’ sign on it’s left or by double clicking the year itself. The current year of assessment is automatically expanded. This is the ‘Tax Documents’ screen which can be considered as being the system’s ‘home page’. Through here it is possible to access all of the system’s various functions and services. Click to Continue

12. Using the Service (2-Tax Years) Joe Borg [111111M] Borg Joseph [111111M] In this example year of assessment 2004 has been expanded. The first two items in the list are tax documents related to this year of assessment. The third item, labeled ‘View payments’, allows you (as the name suggests) to view all the payments made during that year of assessment – in this case 2004. Please note that this is only an example. What is shown under each year of assessment varies from taxpayer to taxpayer. Click to Continue

13. Using the Service (3-View payments) Joe Borg [111111M] Borg Joseph [111111M] Joe Borg [111111M] ◄ Click here to return to the main screen A copy of this list can be printed by clicking here ► This is the payments screen. In this example a list of payments for year of assessment 2004 of a ficticious taxpayer is being shown. The transaction date, reference number, payment description and amount credited or debited are shown for each payment. Click to Continue

14. ◄ Click on ‘Questionnaire’ We now direct our attention to the current year of assessment, in this example 2005. As can be seen, the only available option is ‘Questionnaire’. This is because prior to filling in the Income Tax Return, the questionnaire must be completed. Using the Service (4-Questionnaire for Tax Return) Joe Borg [111111M] Borg Joseph [111111M] Click to Continue

15. ◄ Select your type of income by ticking as necessary ◄ ◄ Completing the Questionnaire (1-Types of income) This is the Income Questionnaire. The selections made here will affect the way in which the Income Tax Return is displayed, explaining the need for it to be completed prior to filling in the Return. Once the questionnaire is completed the system will be able to determine which sections of the Income Tax Return apply to your type of income, making it easier for you to complete the form. Borg Joseph [111111M] Joe Borg [111111M] 111111M BORG JOSEPH ◄ Click to Continue

16. Once finished, click here to save your selection► Completing the Questionnaire (2-Trade activities) Borg Joseph [111111M] Joe Borg [111111M] 111111M If you select ‘Trade or Business’ as a type of income, further information must be provided for each source. The number of Trade entries can be increased to a maximum of 3. The VAT number and taxpayer (self) or spouse indicator must be specified for each entry. BORG JOSEPH Click to Continue

17. The Profit & Loss Account (TIFD) As with the questionnaire, the Profit & Loss Account (TIFD) must be completed before you can start filling in the Income Tax Return. Note that this document is only visible if ‘Trade & Business’ has been selected as a type of income in the questionnaire. Click here to fill in the TIFD attachment ▼ Joe Borg [111111M] Once the questionnaire has been completed and saved the ‘Tax Return’ option becomes available for the current year of assessment. In this particular example a Profit & Loss Account document has also been added to the list since trade and business has been selected as a type of income in the questionnaire. Notice that the ‘Questionnaire’ is still available and can be modified. Keep in mind that whenever the questionnaire is saved, the Tax Return is reset losing any values that might have already been saved. 11112222 Click to Continue

18. Completing the Profit & Loss Account (1) This is the Profit & Loss Account form. Fill in the details as necessary and scroll to the bottom of the page. Joe Borg [111111M] 11112222 Click to Continue

19. Completing the Profit & Loss Account (2) Once you have filled in all the necessary details, mark the attachment as complete. Unless you do so, you will not be able to fill in the Income Tax Return. You may print a copy of the Profit & Loss Account by clicking the ‘Print’ button. You can also reset the form by clicking the ‘Reset’ button. Finally, click ‘Save’ to save the details and close the form. Click to Continue

20. Completing the Income Tax Return You may now start filling in the Income Tax Return. Note that the status of the Profit & Loss Account Attachment has changed to ‘Completed’ Click here to fill in the Income Tax Return ▼ Joe Borg [111111M] 11112222 Click to Continue

21. The ‘ ‘ buttons, when clicked, will show more information about their adjacent fields. Completing the Income Tax Return (1) Joe Borg [111111M] Fill in the details as necessary and scroll to the end of the page. This is the Income Tax Return. As explained earlier, the layout and content of the form will vary according to the selections made in the questionnaire. Click to Continue

22. Completing the Income Tax Return (2) Joe Borg [111111M] Continue to fill out the form as necessary. You can use the ‘Print’ button to print a copy of the form for your records. Once you have completed the form, click ‘Save’ Click to Continue

23. Correcting errors found on the Income Tax Return Joe Borg [111111M] ▲ This space shows a description of the error followed by its code ▲ And clicking this link will display more information about the error, what caused it and what could be done to correct it. Clicking this link highlights the value causing the error ▲ This is an example of how any error that is found on the form is reported. Click to Continue

24. Saving the Income Tax Return Joe Borg [111111M] Correct the errors and click on Save ► Click to Continue

25. Previewing the Tax Statement Joe Borg [111111M] 11112222 Once the Income Tax Return has been successfully saved you may view a preview of your Tax Statement by clicking ‘Preview of Statement’. Click to Continue

26. Submitting the Income Tax Return Joe Borg [111111M] This is the Tax Statement Preview. You may print a copy of the statement by clicking the ‘Print’ button. Finally, you may submit the Income Tax Return by clicking ‘Mark as complete and Submit’ button. Note, that no changes are possible after submitting the Income Tax Return. Click to Continue

27. Making Payment Joe Borg [111111M] After submitting the Income Tax Return, you may effect the appropriate payment by returning to the Statement Preview and clicking the ‘Make payment’ button. Click here to proceed ▲ Click to Continue

28. Making Payment (2 – Methods of Payment) Joe Borg [111111M] This is the Electronic Payment Gateway screen. Complete the form and click the ‘Confirm’ button. Should the amount due be greater than standard card limits, you may still effect payment through the Internet Banking service of HSBC Malta p.l.c and the BOV 24x7 service of Bank of Valletta p.l.c. Click to Continue

29. End of Demo For further information please visit the Inland Revenue website: www.ird.gov.mt