S.L. 123.163 Art. 7Information to be provided to the Commissioner.

(1) The Commissioner may, after giving due notice, require any person who is or who at any time has been a license holder who administers or who administered a qualifying scheme, or a qualifying individual, to furnish him within such time (not being less than fourteen days) as may be provided by the notice, such information about any qualifying scheme (including copies of or extracts from any books or other records) as the Commissioner may reasonably require for the purposes of these rules or to make available for inspection, at a place within Malta, all relevant documents which are in the possession or under the control of a licence holder, a qualifying scheme, or a qualifying individual.

(2) Every licence holder shall, by the end of January of the year following that in which the contributions or payments were made, submit to the Commissioner a statement in electronic format as approved by the Commissioner showing the personal particulars concerning the qualifying individual’s identity and other information required for income tax purposes, and the amount contributed or paid by the qualifying individual to the qualifying scheme.