ACT No. XXX of 2025 AN ACT to amend Various Revenue Laws.

I assent.

(L.S.)

MYRIAM SPITERI DEBONO

President

11th August, 2025

ACT No. XXX of 2025

AN ACT to amend Various Revenue Laws.

BE IT ENACTED by the President, by and with the advice and

consent of the House of Representatives, in this present Parliament

assembled, and by the authority of the same, as follows:-

The short title of this Act is the Various Revenue Laws

(Amendment) Act, 2025.

PART I

AMENDMENTS TO THE CRIMINAL CODE

This Part amends the Criminal Code and shall be read and

construed as one with the Criminal Code, hereinafter in this Part

referred to as the "Code".

Immediately after article 187 of the Code there shall be added

the following new articles

187A. Whosoever fraudulently breaches an

"Fraudulent breach

agreement with a Government department referring to

this article and made in terms of a specific law

providing for the extinction or postponement of any

criminal action apart from providing for the delayed

payment of any sum due or for any other concession,

exemption or advantage shall on conviction, be liable to

the punishment of imprisonment for a period not

exceeding four (4) years, or to a fine (multa) not

exceeding two million and five hundred thousand euro

(€2,500,000), or to both such fine and imprisonment.

187B. Whosoever, after entering into an agreement

with a Government department referring to this article

and made in terms of a specific law providing for the

extinction or postponement of any criminal action apart

from providing for the delayed payment of any sum of

money due or for any other concession, exemption or

advantage, breaches without a reasonable cause the

conditions of the agreement shall on conviction, be

liable to the punishment of imprisonment for a term not

exceeding two (2) years, or to a fine (multa) not

exceeding five hundred thousand euro (€500,000), or to

both such fine and imprisonment.

187C. Proceedings under articles 187A and 187B

may only be instituted upon the complaint of the

Commissioner for Tax and Customs and upon conviction

for any offence provided in article 187A, any material

advantage or benefit obtained by the accused through the

agreement shall be deemed to constitute proceeds of

crime.".

PART II

AMENDMENTS TO THE SOCIAL SECURITY ACT

This Part amends the Social Security Act and shall be read Amendments to

and construed as one with the Social Security Act, hereinafter in this the

Security Act.

Part referred to as the "principal Act".

Immediately after article 127 of the principal Act there shall be Addition of a

new article to

the principal

Act.

added the following new article

127A. (1) Notwithstanding any other provision of

this Act or of any other law, upon the conclusion of an

agreement made in terms of this article between the

Director and any person obliged to make any payment

under this Act, hereinafter in this article referred to as

the "debtor", providing for the payment of an additional

penalty in addition to any other penalties otherwise

provided for in this Act, all criminal liability of the

debtor for any breach against this Act and for any

connected breach in respect of the acts in relation to

which the agreement has been entered, shall be

extinguished

Provided that the additional penalty that such

person shall be liable to pay in respect of such breach or

breaches shall amount to a minimum of ten thousand

euro (€10,000) and a maximum of one million euro

(€1,000,000), and shall be imposed in terms of a

Schedule to be prescribed by the Minister under this Act

and this in addition to any other amount provided for in

this Act for the debtor’s default and quantified according

to the final agreement

Provided further that the agreement to pay any

fine or make any other payment under an agreement as

provided in this article shall not extinguish any civil

liability to make any payment not covered by the

agreement entered into in terms of this article.

(2) (a) The provisions of this article shall apply

where the Director, acting upon the written request of

the debtor and the notification of adjustment of previous

declarations given by the debtor, accepts that the

adjustments have been correctly made and shall give

notice in writing to the debtor of a draft agreement in

terms of this article to be signed within six (6) months

from the date of the request of the debtor

Provided that the said period of six (6) months

may be extended by the Director if he is satisfied that a

longer period is required to determine the extent of the

proceeds of the breach.

(b) The

draft

agreement

shall

include

the

following

(i) details of the breach or breaches which

may include admissions made by the debtor;

(ii) an obligation upon the debtor to pay

and a quantification of an additional penalty and

any other payment due in terms of this Act for the

default;

(iii) the period allowed for the payment of

the amounts due under the agreement;

(iv) the consequences of any failure to

comply with any terms of the agreement including

those provided in articles 187A, 187B and 187C of

the Criminal Code;

(v) any other terms

and

conditions

imposed by the Director

Provided that when a draft agreement

is notified as aforesaid, an agreement in terms of

this sub-article shall be signed and returned to the

Director within one (1) month, and if the signed

agreement is not received by the Director within

the said timeframe, which may be extended by

the Director upon reasonable cause being shown

by the debtor, the provisions of this article shall

have no effect

Provided further that the amount

resulting from this agreement shall constitute an

executive title within the meaning of and for the

purposes of Title VII of Part I of Book Second of

the Code of Organization and Civil Procedure.

(3) The period of prescription in respect of the

breach and connected breaches shall be suspended

during the times established in, or under sub-article (2)

and no prosecution shall be instituted in respect of the

breach and connected breaches during the time when

those periods are running

Provided that no prosecution shall be annulled

on the ground that it was instituted in violation of this

sub-article.

(4) The provisions of this article shall also apply

upon the request of the debtor in any case where the

debtor has been charged before a court in relation to the

breach or breaches and connected breaches, but before

final judgment has been given in the case.

(5) Where proceedings are pending before the

Court of Magistrates as a court of criminal inquiry and

the existence of an agreement is brought to the Court’s

notice, the Court shall, upon being satisfied that the

breach or breaches mentioned in the charge are breaches

to which this article applies or connected breaches,

assume the function of a court of criminal judicature

and declare the criminal action extinguished in respect

of such charges. The Court shall likewise declare the

criminal action extinguished if it is a court of criminal

judicature whether at first instance or at appeal stage

notwithstanding any previous judgment delivered in

the cause which has not become final.

(6)

In this article

"agreement" means and includes a

document evidencing an agreement reached

between the Director and the debtor in terms of

this article and also includes a document or a

declaration issued by the Director after the

coming into force of this article confirming that

the debtor has before the coming into force of this

article regularised his position with the Director

and has after the coming into force of this article

satisfied the requirements thereof by accepting to

pay the additional penalty;

"breach" or "breaches" includes any act or

acts which constitute a criminal offence;

"connected breach" means any act which

constitutes a criminal offence committed in

pursuance of committing a breach against this Act

and shall include

(i) a breach committed, even if at

different times, in pursuance of a pre-

concerted plan to commit a breach against

this Act;

(ii) a breach committed with the

object of procuring the means for the

commission of a breach against this Act;

(iii) a breach committed with the

object of facilitating the commission or

completion of a breach against this Act, or of

ensuring impunity for such a breach;

(iv) a breach which in a single

context violates more than one provision of

law where at least one provision relates to a

breach against this Act;

(v) a breach committed through the

apparently legitimate use of the proceeds of

a breach against this Act

Provided that a connected breach

shall not include any act included in Sub-title IV

of Title III of Part II of Book First of the Criminal

Code;

"Director" in respect to articles 13, 14, 15,

117(2), 123 and 124(1) and (2), and save as

otherwise provided, means the Commissioner for

Tax and Customs;

"this Act" includes

any

subsidiary

legislation issued thereunder.".

PART III

AMENDMENTS TO THE DUTY ON DOCUMENTS AND

TRANSFERS ACT

This Part amends the Duty on Documents and Transfers Act Amendments to

and shall be read and construed as one with the Duty on Documents the

Duty on

Documents and

and Transfers Act, hereinafter in this Part referred to as the "principal Transfers

Act.

Act".

Immediately after article 67 of the principal Act there shall be Addition of a

new article to

the principal

Act.

added the following new article

68. (1) Notwithstanding any other provision of

this Act or of any other law, upon the conclusion of an

agreement made in terms of this article between the

Commissioner and any person obliged to make any

payment under this Act, hereinafter in this article

referred to as the "debtor" or the "taxpayer", providing

for the payment of an additional penalty in addition to

any other penalties otherwise provided for in this Act, all

criminal liability of the debtor for any breach against this

Act and for any connected breach in respect of the acts

in relation to which the agreement has been entered,

shall be extinguished

Provided that the additional penalty that such

person shall be liable to pay in respect of such breach or

breaches shall amount to a minimum of ten thousand

euro (€10,000) and a maximum of one million euro

(€1,000,000), and shall be imposed in terms of a

Schedule to be prescribed by the Minister under this Act,

and this in addition to any other amount provided for in

this Act for the debtor’s default and quantified according

to the final agreement

Provided further that the agreement to pay any

fine or make any other payment under an agreement as

provided for in this article shall not extinguish any civil

liability to make any payment not covered by the

agreement entered into in terms of this article.

(2) (a) The provisions of this article shall apply

where the Commissioner, acting upon the written request

of the taxpayer and the notification of adjustment of

previous declarations given by the taxpayer, accepts that

the adjustments have been correctly made and shall give

notice in writing to the taxpayer of a draft agreement in

terms of this article to be signed within six (6) months

from the date of the request of the taxpayer

Provided that the said period of six (6) months

may be extended by the Commissioner if he is satisfied

that a longer period is required to determine the extent of

the proceeds of the breach.

(b) The

draft

agreement

shall

include

the

following

(i) details of the breach or breaches which

may include admissions made by the debtor;

(ii) an obligation upon the debtor to pay

and a quantification of the additional penalty

together with any other payment due in terms of

this Act for any default;

(iii) the period allowed for the payment of

the amounts due under the agreement;

(iv) the consequences of any failure to

comply with any terms of the agreement including

those provided in articles 187A, 187B and 187C of

the Criminal Code;

(v) any other terms and

conditions

imposed by the Commissioner

Provided that when a draft agreement is

notified as aforesaid, an agreement in terms of this sub-

article shall be signed and returned to the Commissioner

within one (1) month, and if the signed agreement is not

received b y the Commissioner within the said

timeframe, which may be extended by the

Commissioner upon reasonable cause being shown by

the taxpayer, the provisions of this article shall have no

effect

Provided further that the amount resulting from

this agreement shall constitute an executive title within

the meaning of and for the purposes of Title VII of Part I

of Book Second of the Code of Organisation and Civil

Procedure.

(3) The period of prescription in respect of the

breach and connected breaches shall be suspended

during the times established in, or under sub-article (2)

and no prosecution shall be instituted in respect of the

breach and connected breaches during the time when

those periods are running

Provided that no prosecution shall be annulled

on the ground that it was instituted in violation of this

sub-article.

(4) The provisions of this article shall also apply

upon the request of the debtor in any case where the

debtor has been charged before a court in relation to the

breach or breaches and connected breaches, but before

final judgment has been given in the case.

(5) Where proceedings are pending before the

Court of Magistrates as a court of criminal inquiry and

the existence of an agreement is brought to the Court’s

notice, the Court shall, upon being satisfied that the

breach or breaches mentioned in the charge are breaches

to which this article applies or connected breaches,

assume the function of a court of criminal judicature

and declare the criminal action extinguished in respect

of such charges. The Court shall likewise declare the

criminal action extinguished if it is a court of criminal

judicature whether at first instance or at appeal stage

notwithstanding any previous judgment delivered in

the cause which has not become final.

(6)

In this article

"agreement" means and includes a

document evidencing an agreement reached

between the Commissioner and the debtor in terms

of this article and also includes a document or a

declaration issued by the Commissioner after the

coming into force of this article confirming that

the debtor has before the coming into force of this

article regularised his position with the

Commissioner and has after the coming into force

of this article satisfied the requirements thereof by

accepting to pay the additional penalty;

"breach" or "breaches" includes any act or

acts which constitute a criminal offence;

"Commissioner" means the Commissioner

for Tax and Customs;

"connected breach" means any act which

constitutes a criminal offence committed in

pursuance of committing a breach against this Act

and shall include

(i) a breach committed, even if at

different times, in pursuance of a pre-

concerted plan to commit a breach against

this Act;

(ii) a breach committed with the

object of procuring the means for the

commission of a breach against this Act;

(iii) a breach committed with the

object of facilitating the commission or

completion of a breach against this Act, or of

ensuring impunity for such a breach;

(iv) a breach which in a single

context violates more than one provision of

law where at least one provision relates to a

breach against this Act;

(v) a breach committed through the

apparently legitimate use of the proceeds of

a breach against this Act

Provided that a connected breach shall

not include any act included in Sub-title IV of Title

III of Part II of Book First of the Criminal Code;

"this Act" includes any

subsidiary

legislation issued thereunder.".

PART IV

AMENDMENTS TO THE INCOME TAX MANAGEMENT ACT

This Part amends the Income Tax Management Act and it Amendment of

shall be read and construed as one with the income Tax Management the

Management

Act, hereinafter in this Part referred to as the "principal Act".

Act.

Immediately after article 52 of the principal Act there shall be Addition of a

new article in

added the following new article

the principal

Act.

52A. (1) Notwithstanding any other provision of

this Act or of any other law, upon the conclusion of an

agreement made in terms of this article between the

Commissioner and any person obliged to make any

payment under this Act, hereinafter in this article

referred to as the "debtor" or the "taxpayer", providing

for the payment of an additional penalty in addition to

any other penalties otherwise provided in this Act, all

criminal liability of the debtor for any breach against this

Act and for any connected breach in respect of the acts

in relation to which the agreement has been entered,

shall be extinguished

Provided that the additional penalty that such

person shall be liable to pay in respect of such breach or

breaches shall amount to a minimum of ten thousand

euro (€10,000) and a maximum of one million euro

(€1,000,000), and shall be imposed in terms of a

Schedule to be prescribed by the Minister under this Act,

and this in addition to any other amount provided for in

this Act for the debtor’s default and quantified according

to the final agreement

Provided further that the agreement to pay any

fine or make any other payment under an agreement as

provided in this article shall not extinguish any civil

liability to make any payment not covered by the

agreement entered into in terms of this article.

(2) (a) The provisions of this article shall apply

where the Commissioner, acting upon the written request

of the taxpayer and the notification of adjustment of

previous declarations given by the taxpayer, accepts that

the adjustments have been correctly made and shall give

notice in writing to the taxpayer of a draft agreement in

terms of this article to be signed within six (6) months

from the date of the request of the taxpayer

Provided that the said period of six (6) months

may be extended by the Commissioner if the

Commissioner is satisfied that a longer period is

required to determine the extent of the proceeds of the

breach.

(b) The

draft

agreement

shall

include

the

following

(i) details of the breach or breaches which

may include admissions made by the debtor;

(ii) an obligation upon the debtor to pay

and a quantification of an additional penalty and

any other payment due in terms of this Act for the

default;

(iii) the period allowed for the payment of

the amounts due under the agreement;

(iv) the consequences of any failure to

comply with any terms of the agreement including

those provided in articles 187A, 187B and 187C of

the Criminal Code;

(v) any other terms and

conditions

imposed by the Commissioner

Provided that when a draft agreement is

notified as aforesaid, an agreement in terms of this sub-

article shall be signed and returned to the Commissioner

within one (1) month, and if the signed agreement is not

received b y the Commissioner within the said

timeframe, which may be extended by the

Commissioner upon reasonable cause being shown by

the taxpayer, the provisions of this article shall have no

effect

Provided further that the amount resulting

from this agreement shall constitute an executive title

within the meaning of and for the purposes of Title VII

of Part I of Book Second of the Code of Organisation

and Civil Procedure.

(3) The period of prescription in respect of the

breach and connected breaches shall be suspended

during the times established in, or under sub-article (2)

and no prosecution shall be instituted in respect of the

breach and connected breaches during the time when

those periods are running

Provided that no prosecution shall be annulled

on the ground that it was instituted in violation of this

sub-article.

(4) The provisions of this article shall also apply

upon the request of the debtor in any case where the

debtor has been charged before a court in relation to the

breach or breaches and connected breaches, but before

final judgment has been given in the case.

(5) Where proceedings are pending before the

Court of Magistrates as a court of criminal inquiry and

the existence of an agreement is brought to the Court’s

notice, the Court shall, upon being satisfied that the

breach or breaches mentioned in the charge are breaches

to which this article applies or connected breaches,

assume the function of a court of criminal judicature

and declare the criminal action extinguished in respect

of such charges. The Court shall likewise declare the

criminal action extinguished if it is a court of criminal

judicature whether at first instance or at appeal stage

notwithstanding any previous judgment delivered in

the cause which has not become final.

(6)

In this article

"agreement" means and includes a

document evidencing an agreement reached

between the Commissioner and the debtor in terms

of this article and also includes a document or a

declaration issued by the Commissioner after the

coming into force of this article confirming that

the debtor has before the coming into force of this

article regularised his position with the

Commissioner and has after the coming into force

of this article satisfied the requirements thereof by

accepting to pay the additional penalty;

"breach" or "breaches" includes any act or

acts which constitute a criminal offence;

"Commissioner" means the Commissioner

for Tax and Customs;

"connected breach" means any act which

constitutes a criminal offence committed in

pursuance of committing a breach against this Act

and shall include

(i) a breach committed, even if at

different times, in pursuance of a pre-

concerted plan to commit a breach against

this Act;

(ii) a breach committed with the

object of procuring the means for the

commission of a breach against this Act;

(iii) a breach committed with the

object of facilitating the commission or

completion of a breach against this Act, or of

ensuring impunity for such a breach;

(iv) a breach which in a single

context violates more than one provision of

law where at least one provision relates to a

breach against this Act;

(v) a breach committed through the

apparently legitimate use of the proceeds of

a breach against this Act

Provided that a connected breach shall

not include any act included in Sub-title IV of Title

III of Part II of Book First of the Criminal Code;

"this Act" includes any

subsidiary

legislation issued thereunder.".

PART V

AMENDMENTS TO THE VALUE ADDED TAX ACT

This Part amends the Value Added Tax Act and shall be read Amendments to

and construed as one with the Value Added Tax Act, hereinafter in this the

Tax Act.

Part referred to as the "principal Act".

Immediately after article 84 of the principal Act there shall be Addition of a

new article to

added the following new article

the principal

Act.

84A. (1) Notwithstanding any other provision of

this Act or of any other law, upon the conclusion of an

agreement made in terms of this article between the

Commissioner and any person obliged to make any

payment under this Act, hereinafter in this article

referred to as the "debtor" or the "taxpayer", providing

for the payment of an additional penalty together with

any other penalties otherwise provided in this Act, all

criminal liability of the debtor for any breach against this

Act and for any connected breach in respect of the acts

in relation to which the agreement has been entered,

shall be extinguished

Provided that the additional penalty that such

person shall be liable to pay in respect of such breach or

breaches shall amount to a minimum of ten thousand

euro (€10,000) and a maximum of one million euro

(€1,000,000), and shall be imposed in terms of a

Schedule to be prescribed by the Minister under this Act,

and this in addition to any other amount provided for in

this Act for the debtor’s default and quantified according

to the final agreement

Provided further that the agreement to pay any

fine or make any other payment under an agreement as

provided for in this article shall not extinguish any civil

liability to make any payment not covered by the

agreement entered into in terms of this article.

(2) (a) The provisions of this article shall apply

where the Commissioner, acting upon the written

request of the taxpayer and the notification of

adjustment of previous declarations given by the

taxpayer, accepts that the adjustments have been

correctly made and shall give notice in writing to the

taxpayer of a draft agreement in terms of this article to

be signed within six (6) months from the date of the

request of the taxpayer

Provided that the said period of six (6) months

may be extended by the Commissioner if he is satisfied

that a longer period is required to determine the extent of

the proceeds of the breach.

(b) The

draft

agreement

shall

include

the

following

(i) details of the breach or breaches which

may include admissions made by the debtor;

(ii) an obligation upon the debtor to pay

and a quantification of an additional penalty and

any other payment due in terms of this Act for the

default;

(iii) the period allowed for the payment of

the amounts due under the agreement;

(iv) the consequences of any failure to

comply with any terms of the agreement including

those provided in articles 187A, 187B and 187C of

the Criminal Code;

(v) any other terms and conditions

imposed by the Commissioner

Provided that when a draft agreement is

notified as aforesaid, an agreement in terms of this sub-

article shall be signed and returned to the Commissioner

within one (1) month, and if the signed agreement is not

received by the Commissioner within the said

timeframe, which may be extended by the

Commissioner upon reasonable cause being shown by

the taxpayer, the provisions of this article shall have no

effect

Provided further that the amount resulting

from this agreement shall constitute an executive title

within the meaning of and for the purposes of Title VII

of Part I of Book Second of the Code of Organisation

and Civil Procedure.

(3) The period of prescription in respect of the

breach and connected breaches shall be suspended

during the times established in, or under sub-article (2)

and no prosecution shall be instituted in respect of the

breach and connected breaches during the time when

those periods are running

Provided that no prosecution shall be annulled

on the ground that it was instituted in violation of this

sub-article.

(4) The provisions of this article shall also apply

upon the request of the debtor in any case where the

debtor has been charged before a court in relation to the

breach or breaches and connected breaches, but before

final judgment has been given in the case.

(5) Where proceedings are pending before the

Court of Magistrates as a court of criminal inquiry and

the existence of an agreement is brought to the Court’s

notice, the Court shall, upon being satisfied that the

breach or breaches mentioned in the charge are breaches

to which this article applies or connected breaches,

assume the function of a court of criminal judicature

and declare the criminal action extinguished in respect

of such charges. The Court shall likewise declare the

criminal action extinguished if it is a court of criminal

judicature whether at first instance or at appeal stage

notwithstanding any previous judgment delivered in

the cause which has not become final.

(6)

In this article

"agreement" means and includes a

document evidencing an agreement reached

between the Commissioner and the debtor in terms

of this article and also includes a document or a

declaration issued by the Commissioner after the

coming into force of this article confirming that

the debtor has before the coming into force of this

article regularised his position with the

Commissioner and has after the coming into force

of this article satisfied the requirements thereof by

accepting to pay the additional penalty;

"breach" or "breaches" includes any act or

acts which constitute a criminal offence;

"Commissioner" means the Commissioner

for Tax and Customs;

"connected breach" means any act which

constitutes a criminal offence committed in

pursuance of committing a breach against this Act

and shall include

(i) a breach committed, even if at

different times, in pursuance of a pre-

concerted plan to commit a breach against

this Act;

(ii) a breach committed with the

object of procuring the means for the

commission of a breach against this Act;

(iii) a breach committed with the

object of facilitating the commission or

completion of a breach against this Act, or of

ensuring impunity for such a breach;

(iv) a breach which in a single

context violates more than one provision of

law where at least one provision relates to a

breach against this Act;

(v) a breach committed through the

apparently legitimate use of the proceeds of

a breach against this Act

Provided that a connected breach shall

not include any act included in Sub-title IV of Title

III of Part II of Book First of the Criminal Code;

"this Act" includes any

subsidiary

legislation issued thereunder.".

PART VI

AMENDMENTS TO THE VARIOUS LAWS RELATING TO

THE PROCEEDS OF CRIME (AMENDMENT) ACT, 2024

This Part amends the Various Laws relating to the Proceeds of Amendment to

Crime (Amendment) Act, 2024 and shall be read and construed as one the

Laws relating to

with the Various laws relating to the Proceeds of Crime (Amendment) the

Crime

Act, 2024, hereinafter in this Part referred to as the "principal Act".

(Amendment)

Act, 2024.

Act No. VI of

2024.

Article 32 of the principal Act shall be amended as follows

Amendment of

article 32 of the

principal Act.

(a) in sub-article (4) thereof the words "except in the

case of criminal proceedings which are adjourned for final

submissions or for judgment," shall be deleted;

(b) in sub-article (5) thereof the words "except for

criminal proceedings which on the date of the coming into force of

the said Act are adjourned for final submissions or for judgment in

which latter cases the said proceedings shall continue to be

regulated by the provisions of the said articles as in force before

the coming into force of the said Act and those provisions shall,

for the purposes of this sub-article, be deemed to have remained in

force" shall be deleted.

The provisions of this Part shall have effect from the date of Transitory

the coming into force of this Act and shall not affect the validity of provision.

anything done or omitted to be done prior to the said coming into

force.

Passed by the House of Representatives at Sitting No. 373 of the 4th

August, 2025.

ANĠLU FARRUGIA

Speaker

ELEANOR SCERRI

Clerk of the House of Representatives

€1.80