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M23020 - Tax Investigations and non-compliance (Online)

  • 9 Feb 2023
  • 09:15 - 12:30
  • Online Webinar


Registration Time: 09:00
Sessions Time: 09:15- 12:30  including a 15-minute break
Speaker: Ms Roberta Gulic Hammett
Venue: Online Webinar
Participation Fees (The Institute is now accepting payments via Paypal)
MIA Members: €40
Non-MIA Members: €75.00
Retired Members: €20.00
Students: €30.00

The tax environment is becoming increasingly complex and challenging. This session shall provide a general overview of the mechanism of the self-assessment system and the costs related to non-compliance with particular focus on tax penalties and the assessment process.  Some practical insights into the tax audit process will also be discussed.


  • Persons assessable under the ITMA
  • Extent of managers, principal officers and liquidators' personal liability
  • Self-assessment system and the right to rectify tax position and the related timeframes
  • Power of the Commissioner to request information and records to be kept
  • Assessments: years in scope and consequences of failure of provision of information
  • Offences, penalties and remission system
  • Taxpayer's charter - rights and obligations


Tax practitioners, accountants, lawyers and taxpayers in general need to be well informed of the regulating provisions, the consequences of non-compliance and what are the taxpayers' rights in a tax enquiry.  

Target Audience

Tax practitioners, Accountants, Lawyers, Tax payers (directors, principal officers) 

    Speaker's Profile

    Roberta Gulic Hammett is a Senior Manager at PwC Malta. Roberta joined the firm in 2005 and worked for four years in the Assurance service line. In 2009 she joined the Tax service line and in 2011 she was awarded the diploma in taxation by the Malta Institute of Taxation. Roberta is a graduate of the University of Malta and is a Fellow of the Malta Institute of Accountants as well as a Certified Public Accountant and Auditor.
    Roberta assists various local and international clients in handling their tax affairs in Malta including tax advice and forms part of the firm's Tax Dispute Resolution Team.  Roberta is also heavily involved in tax due diligence engagements of multinational groups and in related restructuring services and has gained substantial expertise in this area.
    Roberta lectures at the PwC EMEA International Tax & Legal Academy  - FICT and has lecturing experience in ADIT and ACCA, Advanced Taxation Paper. She has also delivered presentations at a number of tax conferences.


    3 Hours Core


    Terms and conditions  apply


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