Cap. 492 чл. 40Inspection of documents.

(1) On payment of the applicable fee, any person may view and obtain copies of the Register and any documentation which has been submitted to the Commissioner by any voluntary organisation.

(2) Voluntary organisations shall make the statute, annual report and audited accounts available for inspection, free of charge, by any founder, administrator or member of the voluntary organisation as well as by any donor or beneficiary who satisfies the administrators of an interest in the information.

(3) If a person is unjustifiably refused any information by a voluntary organisation such person may complain, in writing, to the Commissioner who shall decide on whether such person is entitled to the information or not in terms of this article and inform the complainant in writing of his determination, and reasons therefor, within a reasonable time:

Provided that the Commissioner shall inform the relevant voluntary organisation of any decision taken in terms of this subarticle and any person who feels aggrieved by such decision taken by the Commissioner shall have the right to appeal to the

(a) to further regulate voluntary organisations, whether enrolled or not in terms of this Act;

(b) to establish the forms for the enrolment of a voluntary organisation and for the notification of changes to the statute to its administrators and otherwise;

(c) to establish the form and contents of certificates to be issued in terms of this Act;

(d) to establish the forms and procedures to be used for appeals in terms of this Act;

(e) to establish rules applicable to public collections by voluntary organisations;

(f) to regulate foreign or international voluntary organisations carrying on activities in Malta;

(g) to lay down any penalties for breach of the provisions of this Act;

(h) to implement any international convention or any European Union regulation or directive, to the extent necessary, to which Malta has adhered to in the context of voluntary organisations or the voluntary sector and to issue guidelines thereon;

(i) to regulate the composition of the Advisory Panels and to regulate the procedures to be followed by the Advisory Panels and by the persons appointed on such panels;

(j) to regulate the Voluntary Organisations Fund and the terms and interest rates of loans therefrom and the terms and conditions of guarantees which may be provided by such Fund;

(k) to lay down rules on the position of volunteers in relation to their employers when such volunteers wish to carry out voluntary activity, in Malta or abroad, for periods beyond their leave entitlement;

(l) to lay down rules on the powers of the Tribunal in relation to the interpretation or variation of a statute and the administration of voluntary organisations;

(m) to establish the form and content of annual reports and accounts which are to be submitted to the Commissioner in order to achieve a satisfactory level of transparency and accountability of voluntary organisations;

(n) to extend, clarify or define the functions of the Commissioner under this Act and provide for ancillary and related matters;

(o) to lay down conditions or guidelines for the authorisation by the Commissioner of any federation support the powers of the Commissioner in case of fraud;

(q) in relation to the enrolment of organisations, including, after consultation with the Council, to change the thresholds under article 12B(1)(e), (f) and

(g) relating to mandatory enrolment and to amend the categories or classes of activities in the definition of "social purpose" in this Act;

(r) to regulate the prevention of money laundering and the funding of terrorism in voluntary organisations;

(s) for the better carrying out of any of the provisions of this Act.

(2) The Minister may, with the concurrence of the Minister responsible for finance, make regulations relating to the fiscal status of voluntary organisations, including different rules for different categories or different classification of purposes, and may establish the criteria for the granting of any such exemptions, in whole or in part, from any law relating to taxation, duties or other charges, as well as any fiscal rules on the activities of voluntary organisations and donations to such organisations. Such regulations may also establish the terms, conditions and forms of any fiscal certificates, receipts or other documents which may be necessary for the enjoyment of the above fiscal status and regulations.

(3) The Minister may, by order published in the Gazette and in consultation with the Commissioner and the Council, revise or amend any of the schedules annexed to this Act.